Value Added Tax Act 1994 (c. 23) Value Added Tax Act 1994 (c. 23) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 4 para. 193-195 repealed by Coroners and Justice Act 2009 Sch. 23 Pt. 1 Sch. 4 para. 37 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 Sch. 4 para. 66 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 235Paragraph 235 236Paragraph 236 237Paragraph 237 Value Added Tax Act 1994 (c. 23)