{
  "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_by",
  "changes": 56,
  "count": 56,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/1994/1188",
      "title": "The Value Added Tax (Education) Order 1994",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1994",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1994%2F1188"
    },
    {
      "id": "uksi/1994/687",
      "title": "The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994",
      "url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1994%2F687"
    },
    {
      "id": "uksi/1994/686",
      "title": "The Value Added Tax (Tax Free Shops) Order 1994",
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1994%2F686"
    },
    {
      "id": "uksi/1993/2953",
      "title": "The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F2953"
    },
    {
      "id": "uksi/1993/2952",
      "title": "The Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-no-2-order-1993",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F2952"
    },
    {
      "id": "uksi/1993/2498",
      "title": "The Value Added Tax (Beverages) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-beverages-order-1993",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F2498"
    },
    {
      "id": "uksi/1993/2328",
      "title": "The Value Added Tax (Reverse Charge) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F2328"
    },
    {
      "id": "uksi/1993/2214",
      "title": "The Finance Act 1993 (Appointed Day) Order 1993",
      "url": "https://openlegislation.uk/finance-act-1993-appointed-day-order-1993",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F2214"
    },
    {
      "id": "uksi/1993/1124",
      "title": "The Value Added Tax (Education) (No. 2) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-education-no-2-order-1993",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F1124"
    },
    {
      "id": "uksi/1993/767",
      "title": "The Value Added Tax (Protective Boots and Helmets) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F767"
    },
    {
      "id": "uksi/1993/766",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1993",
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      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F766"
    },
    {
      "id": "uksi/1993/765",
      "title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1993",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1993",
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1993%2F765"
    },
    {
      "id": "uksi/1992/3223",
      "title": "The Value Added Tax (International Services and Transport) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992",
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      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F3223"
    },
    {
      "id": "uksi/1992/3131",
      "title": "The Value Added Tax (Tax Free Shops) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1992",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F3131"
    },
    {
      "id": "uksi/1992/3127",
      "title": "The Value Added Tax (Means of Transport) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1992",
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F3127"
    },
    {
      "id": "uksi/1992/3126",
      "title": "The Value Added Tax (Transport) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1992",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F3126"
    },
    {
      "id": "uksi/1992/3065",
      "title": "The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F3065"
    },
    {
      "id": "uksi/1992/733",
      "title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F733"
    },
    {
      "id": "uksi/1992/629",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F629"
    },
    {
      "id": "uksi/1992/628",
      "title": "The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1992%2F628"
    },
    {
      "id": "uksi/1991/2569",
      "title": "The Value Added Tax (Buildings and Land) Order 1991",
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1991",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1991%2F2569"
    },
    {
      "id": "uksi/1991/2534",
      "title": "The Value Added Tax (Piped Gas) (Metrication) Order 1991",
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1991%2F2534"
    },
    {
      "id": "uksi/1991/738",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1991",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1991%2F738"
    },
    {
      "id": "uksi/1991/737",
      "title": "The Value Added Tax (Charities) Order 1991",
      "url": "https://openlegislation.uk/value-added-tax-charities-order-1991",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1991%2F737"
    },
    {
      "id": "uksi/1990/2553",
      "title": "The Value Added Tax (Construction of Dwellings and Land) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F2553"
    },
    {
      "id": "uksi/1990/2129",
      "title": "The Value Added Tax (Charities) (No. 2) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F2129"
    },
    {
      "id": "uksi/1990/2037",
      "title": "The Value Added Tax (Insurance) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-insurance-order-1990",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F2037"
    },
    {
      "id": "uksi/1990/752",
      "title": "The Value Added Tax (Transport) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1990",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F752"
    },
    {
      "id": "uksi/1990/750",
      "title": "The Value Added Tax (Charities) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-charities-order-1990",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F750"
    },
    {
      "id": "uksi/1990/682",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1990",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1990%2F682"
    },
    {
      "id": "uksi/1989/2272",
      "title": "The Value Added Tax (Finance, Health and Welfare) Order 1989",
      "url": "https://openlegislation.uk/value-added-tax-finance-health-and-welfare-order-1989",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1989%2F2272"
    },
    {
      "id": "uksi/1989/470",
      "title": "The Value Added Tax (Fund-Raising Events and Charities) Order 1989",
      "url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1989%2F470"
    },
    {
      "id": "uksi/1989/267",
      "title": "The Value Added Tax (Education) Order 1989",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1989",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1989%2F267"
    },
    {
      "id": "uksi/1988/1282",
      "title": "The Value Added Tax (Training) Order 1988",
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1988%2F1282"
    },
    {
      "id": "uksi/1988/507",
      "title": "The Value Added Tax (Confectionery) Order 1988",
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1988%2F507"
    },
    {
      "id": "uksi/1987/1259",
      "title": "The Value Added Tax (Education) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-education-order-1987",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F1259"
    },
    {
      "id": "uksi/1987/1072",
      "title": "The Value Added Tax (Construction of Buildings) (No. 2) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F1072"
    },
    {
      "id": "uksi/1987/860",
      "title": "The Value Added Tax (Finance) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-1987",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F860"
    },
    {
      "id": "uksi/1987/518",
      "title": "The Value Added Tax (International Services) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F518"
    },
    {
      "id": "uksi/1987/517",
      "title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-1987",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F517"
    },
    {
      "id": "uksi/1987/437",
      "title": "The Value Added Tax (Charities) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-charities-order-1987",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1987%2F437"
    },
    {
      "id": "uksi/1986/530",
      "title": "The Value Added Tax (Handicapped Persons and Charities) Order 1986",
      "url": "https://openlegislation.uk/value-added-tax-handicapped-persons-and-charities-order-1986",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1986%2F530"
    },
    {
      "id": "uksi/1985/1900",
      "title": "The Value Added Tax (Welfare) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-welfare-order-1985",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F1900"
    },
    {
      "id": "uksi/1985/919",
      "title": "The Value Added Tax (Handicapped Persons) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-handicapped-persons-order-1985",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F919"
    },
    {
      "id": "uksi/1985/799",
      "title": "The Value Added Tax (Hiring of Goods) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-hiring-of-goods-order-1985",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F799"
    },
    {
      "id": "uksi/1985/432",
      "title": "The Value Added Tax (Finance) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-finance-order-1985",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F432"
    },
    {
      "id": "uksi/1985/431",
      "title": "The Value Added Tax (Charities, Etc.) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-charities-etc-order-1985",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F431"
    },
    {
      "id": "uksi/1985/18",
      "title": "The Value Added Tax (Protected Buildings) Order 1985",
      "url": "https://openlegislation.uk/value-added-tax-protected-buildings-order-1985",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1985%2F18"
    },
    {
      "id": "uksi/1984/1784",
      "title": "The Value Added Tax (Optical Appliances) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-optical-appliances-order-1984",
      "changes": 1,
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      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F1784"
    },
    {
      "id": "uksi/1984/959",
      "title": "The Value Added Tax (Handicapped Persons) (No. 2) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-handicapped-persons-no-2-order-1984",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F959"
    },
    {
      "id": "uksi/1984/767",
      "title": "The Value Added Tax (Marine etc. Insurance) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-marine-etc-insurance-order-1984",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F767"
    },
    {
      "id": "uksi/1984/766",
      "title": "The Value Added Tax (Charities, Etc.) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-charities-etc-order-1984",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F766"
    },
    {
      "id": "uksi/1984/631",
      "title": "The Value Added Tax (Lifeboats) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-lifeboats-order-1984",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F631"
    },
    {
      "id": "uksi/1984/489",
      "title": "The Value Added Tax (Handicapped Persons) Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-handicapped-persons-order-1984",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1984%2F489"
    },
    {
      "id": "uksi/1983/1717",
      "title": "The Value Added Tax (Charities, Etc.) Order 1983",
      "url": "https://openlegislation.uk/value-added-tax-charities-etc-order-1983",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1983%2F1717"
    },
    {
      "id": "uksi/1980/440",
      "title": "The Value Added Tax (Fuel and Power) Order 1980",
      "url": "https://openlegislation.uk/value-added-tax-fuel-and-power-order-1980",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json?with=uksi%2F1980%2F440"
    }
  ],
  "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."
}