{
  "legislation": {
    "id": "uksi/1995/2518",
    "title": "The Value Added Tax Regulations 1995",
    "short_title": "Value Added Tax 1995",
    "citation": "S.I. 1995/2518",
    "type": "uksi",
    "date": "1995-09-27",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/value-added-tax-regulations-1995",
    "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995.json"
  },
  "direction": "made_to",
  "with": "uksi/2009/2978",
  "count": 13,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 40(2A)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 5(a)(i)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(1)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(a)(iii)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(1)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(a)(i)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 40(2A)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 5(a)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 40(2B)-(2D)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 5(b)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(4)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(b)(i)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(1)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(a)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Sch. 1 Form 4",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 6(a) Sch.",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(4)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(b)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(4A)-(4M)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(c)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25A",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 4",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 25(4)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 3(b)(iii)",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Sch. 1 Form 5",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2009/2978",
        "title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
        "provisions": "reg. 6(a) Sch.",
        "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    }
  ],
  "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."
}