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        "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
        "provisions": "reg.45",
        "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "substituted",
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        "id": "uksi/1985/886",
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        "provisions": "reg.45",
        "url": "https://openlegislation.uk/value-added-tax-general-regulations-1985"
      },
      "affecting": {
        "id": "uksi/1992/3102",
        "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
        "provisions": "reg.32",
        "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992"
      },
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    },
    {
      "type": "substituted",
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        "id": "uksi/1985/886",
        "title": "The Value Added Tax (General) Regulations 1985",
        "provisions": "Sch, Forms 1, 4, 5",
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      },
      "affecting": {
        "id": "uksi/1992/3102",
        "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
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        "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992"
      },
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    },
    {
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        "title": "The Value Added Tax (General) Regulations 1985",
        "provisions": "reg.32(b)",
        "url": "https://openlegislation.uk/value-added-tax-general-regulations-1985"
      },
      "affecting": {
        "id": "uksi/1992/3102",
        "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
        "provisions": "reg.21(b)",
        "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992"
      },
      "applied": false,
      "requires_applied": true,
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    }
  ],
  "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."
}