{
  "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/2022/1298",
  "count": 4,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 184KA 184KB",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 184A",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 198",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 199",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    }
  ],
  "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."
}