{
  "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",
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        "provisions": "Sch. 8 Pt. 2 Group 15 Note (4)(j)",
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      },
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        "provisions": "art. 2(3)(d)",
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      },
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    },
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      "type": "words substituted",
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      },
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    {
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        "title": "Value Added Tax Act 1994",
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        "url": "https://openlegislation.uk/value-added-tax-act-1994"
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    },
    {
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        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 15 Note (4)(g)",
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      },
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    },
    {
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        "title": "Value Added Tax Act 1994",
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        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2016/620",
        "title": "The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016",
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      },
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    }
  ],
  "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."
}