{
  "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/2011/2085",
  "count": 8,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(e)(i)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(a) Sch. 2",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 2",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(b)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 3",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(c)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8 Note (4E)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(2)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 4(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(d)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(e)(ii)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "substituted for Sch. 9 Pt. 2 Group 3 Note 6",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 3 Note 6 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2011/2085",
        "title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
        "provisions": "Sch. 1 para. 28(3)(f)",
        "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    }
  ],
  "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."
}