Value Added Tax Act 1983 (c. 55) Value Added Tax Act 1983 (c. 55) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 18 para. 1 repealed by Coal industry Act 1994 Sch. 11 Pt. 3 27Paragraph 27 Value Added Tax Act 1983 (c. 55)