{
  "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/2021/1164",
  "count": 35,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 14 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 10(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 41(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 17",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 34(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 12(b)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 14(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 10(4)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 2",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 10 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 5(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 10(3)(c)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZF para. 2",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 21",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 14(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 6(3)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 39(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 16(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD Pt. 4 para. 21A and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 39(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 16(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "Sch. 9ZE para. 37 renumbered as Sch. 9ZE para. 37(1)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 37(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 14(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 34(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 12(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 34(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 12(c)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 37(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 14(5)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 37(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 14(4)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 36A and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 10(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 37(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 14(3)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 43(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 39(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 16(3)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 10(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 9",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 6(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 39(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 16(3)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 37(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 14(6)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 38(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 15",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZF para. 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 22",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 10(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 4(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 4",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "substituted for Sch. 9ZD para. 10(3)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 10(3)-(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 5(3)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 6(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 30A and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 11",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZF para. 1A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 20",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZD para. 14(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1164",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
        "provisions": "reg. 6(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    }
  ],
  "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."
}