{
  "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/2018/1197",
  "count": 10,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 17(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 4(a)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 2(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(a)(i)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 18",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 4(b)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 2(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(a)(i)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 4(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(b)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 23(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 5",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 2(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(a)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 2(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(a)(iii)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 18ZA",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 4(c)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 2(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2018/1197",
        "title": "The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)",
        "provisions": "art. 3(a)(i)",
        "url": "https://openlegislation.uk/value-added-tax-special-accounting-schemes-supplies-of-electronic-telecommunication-and-broadcasting-services-order-2018-revoked"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    }
  ],
  "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."
}