{
  "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/2019/958",
  "count": 4,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 2 Group 2 Note 1(f)(g)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2019/958",
        "title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
        "provisions": "art. 5",
        "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-10-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 2 Group 2 Note 4 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2019/958",
        "title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
        "provisions": "art. 6",
        "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-10-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 2 Group 2 Note A1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2019/958",
        "title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
        "provisions": "art. 4",
        "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-10-01"
    },
    {
      "type": "substituted for Sch. 7A Pt. 2 Group 2 Items 1, 2",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 2 Group 2 Item 1-3",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2019/958",
        "title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
        "provisions": "art. 3",
        "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-10-01"
    }
  ],
  "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."
}