{
  "legislation": {
    "id": "uksi/2021/715",
    "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
    "short_title": "Value Added Tax 2021",
    "citation": "S.I. 2021/715",
    "type": "uksi",
    "date": "2021-06-28",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
    "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021.json"
  },
  "direction": "made_by",
  "with": "ukpga/1992/48",
  "count": 1,
  "effects": [
    {
      "type": "applied (with modifications) by S.I. 1995/2518, regs. 133M(1), 133N(2) (as inserted)",
      "affected": {
        "id": "ukpga/1992/48",
        "title": "Finance (No. 2) Act 1992",
        "provisions": "s. 4",
        "url": "https://openlegislation.uk/finance-no-2-act-1992"
      },
      "affecting": {
        "id": "uksi/2021/715",
        "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
        "provisions": "reg. 47",
        "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-08-01"
    }
  ],
  "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."
}