{
  "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/2021/1165",
  "count": 10,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZC para. 1B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
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      },
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        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(5)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021"
      },
      "applied": true,
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    },
    {
      "type": "words omitted",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 48(8)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
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        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
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      },
      "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. 9ZC para. 1B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(2)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-01"
    },
    {
      "type": "inserted",
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        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 7(3)(aa)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 3",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021"
      },
      "applied": true,
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      "in_force_date": "2021-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
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        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
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        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
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      },
      "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. 9ZA para. 18A(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 4",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-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. 9ZC para. 1B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-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. 9ZC para. 1B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-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. 9ZC para. 1B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2021/1165",
        "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
        "provisions": "reg. 7(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-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."
}