{
  "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": "uksi/1995/1268",
  "count": 2,
  "effects": [
    {
      "type": "word omitted",
      "affected": {
        "id": "uksi/1995/1268",
        "title": "The Value Added Tax (Special Provisions) Order 1995",
        "provisions": "art. 12(4)(a)(iii)",
        "url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995"
      },
      "affecting": {
        "id": "uksi/2021/715",
        "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
        "provisions": "reg. 13(a)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/1268",
        "title": "The Value Added Tax (Special Provisions) Order 1995",
        "provisions": "art. 12(4)(a)(v)(vi)",
        "url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995"
      },
      "affecting": {
        "id": "uksi/2021/715",
        "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
        "provisions": "reg. 13(b)",
        "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."
}