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yet written into the text below: Sch. 8 para. 72 omitted by Tobacco and Vapes Act 2026 Sch. 7 para. 6 Sch. 8 para. 302 repealed by Coroners and Justice Act 2009 Sch. 23 Pt. 1 Sch. 8 para. 309 repealed by Road Safety Act 2006 Sch. 7(14) 363Paragraph 363 Value Added Tax Act 1994 (c. 23)