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      "in_force_date": "2024-03-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 20-24",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2024/128",
        "title": "The Value Added Tax (Distance Selling) (Amendments) Regulations 2024",
        "provisions": "reg. 5(4)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024"
      },
      "applied": true,
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      "in_force_date": "2024-03-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9ZE para. 18",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2024/128",
        "title": "The Value Added Tax (Distance Selling) (Amendments) Regulations 2024",
        "provisions": "reg. 5(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-03-01"
    }
  ],
  "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."
}