{
  "legislation": {
    "id": "ukpga/1994/23",
    "title": "Value Added Tax Act 1994",
    "short_title": "Value Added Tax Act 1994",
    "citation": "1994 c. 23",
    "type": "ukpga",
    "date": "1994-07-05",
    "revised": true,
    "unapplied_effects": 13,
    "url": "https://openlegislation.uk/value-added-tax-act-1994",
    "json_url": "https://openlegislation.uk/value-added-tax-act-1994.json"
  },
  "direction": "made_to",
  "with": "uksi/2007/939",
  "count": 2,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77A(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2007/939",
        "title": "The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007",
        "provisions": "art. 2(a)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-of-section-77a-of-the-value-added-tax-act-1994-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-05-01"
    },
    {
      "type": "substituted for s. 77A(1)(a)(b)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77A(1)(a)-(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2007/939",
        "title": "The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007",
        "provisions": "art. 2(b)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-of-section-77a-of-the-value-added-tax-act-1994-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-05-01"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}