{
  "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/2022/1298",
  "count": 35,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80C",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(g)(iii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80B(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(e)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(4C)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(10)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(3)(e) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 85A(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(14)(b)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9A para. 6(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(17)(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77D",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(1)(c) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(g)(i)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(8)(b) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(g)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(f)(i)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 74",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 79",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(9)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9A para. 6(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(17)(b)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 85A(4)(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(14)(c)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(q)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(13)(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(7)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(f)(iii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(7)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(f)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(s)(sa)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(13)(b)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZA para. 30",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 78",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(7)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77ZA",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 97(5)(a) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(15)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 85A(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(14)(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 78A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(8)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80B(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 3(3)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    }
  ],
  "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."
}