{
  "Version": "2012-10-17",
  "Statement": [
    {
      "Sid": "ListVmTags",
      "Effect": "Allow",
      "Action": [
        "backup-gateway:ListTagsForResource"
      ],
      "Resource": "arn:aws:backup-gateway:*:*:vm/*"
    },
    {
      "Sid": "VMTagPermissions",
      "Effect": "Allow",
      "Action": [
        "backup-gateway:TagResource",
        "backup-gateway:UntagResource"
      ],
      "Resource": "arn:aws:backup-gateway:*:*:vm/*"
    }
  ]
}