{
  "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/2020/1495",
  "count": 4,
  "effects": [
    {
      "type": "saving for effects of 2018 c. 22, Sch. 8 para. 86",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 14 16",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 16(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 4-7",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "saving for effects of 2018 c. 22, Sch. 8 para. 87",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3BA",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 15 16",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "savings and transitional provisions for effects of 2018 c. 22, Sch. 8 para. 42",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 39A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 11(5)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    }
  ],
  "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."
}