{
  "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/2020/1546",
  "count": 11,
  "effects": [
    {
      "type": "applied (with modifications)",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
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      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 20(4)",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
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      },
      "affecting": {
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        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 34",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
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    },
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      },
      "affecting": {
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        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 19(6)",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "restricted",
      "affected": {
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        "title": "Value Added Tax Act 1994",
        "provisions": "s. 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 34",
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    },
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        "title": "Value Added Tax Act 1994",
        "provisions": "Act",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
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        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 32",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
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      "requires_applied": true,
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    },
    {
      "type": "applied",
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        "title": "Value Added Tax Act 1994",
        "provisions": "Act",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 16",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
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    },
    {
      "type": "modified",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
      "applied": true,
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      "in_force_date": "2020-12-31"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 9A(1A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 31",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-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. 69(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
      "applied": true,
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      "in_force_date": "2020-12-31"
    },
    {
      "type": "modified",
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        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2020/1546",
        "title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
        "provisions": "reg. 16",
        "url": "https://openlegislation.uk/value-added-tax-northern-ireland-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."
}