{
  "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/2019/1214",
  "count": 1,
  "effects": [
    {
      "type": "transitional provisions for effects of S.I. 2019/59, reg. 71",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Pt. 20",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2019/1214",
        "title": "The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 5",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "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."
}