{
  "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/2020/1544",
  "count": 12,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 36(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 3(5)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "inserted",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 81(6)(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 4",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
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    },
    {
      "type": "words in Sch. 9ZB para. 6(2) renumbered as Sch. 9ZB para. 6(2)(a)",
      "affected": {
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        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZB para. 6(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(a)",
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      },
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        "provisions": "Sch. 9ZB para. 31A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 6",
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      },
      "applied": true,
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      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
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        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 28(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 3(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
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    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 28(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 3(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
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    },
    {
      "type": "words substituted",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZB para. 6(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(b)",
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      },
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    },
    {
      "type": "words inserted",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZB para. 12(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 7",
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      },
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    },
    {
      "type": "inserted",
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        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZB para. 6(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(c)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZB para. 6(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(d)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 34(1)(d)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 3(4)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 18A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1544",
        "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 3(2)",
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      },
      "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."
}