Value Added Tax Act 1983 (c. 55) Value Added Tax Act 1983 (c. 55) United Kingdom Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 20 para. 26 repealed by Youth Justice and Criminal Evidence Act 1999 Sch. 6 Sch. 20 para. 27 repealed by Youth Justice and Criminal Evidence Act 1999 Sch. 6 37Paragraph 37 Value Added Tax Act 1983 (c. 55)