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 Later legislation changes this provision in ways not yet written into the text below: Sch. 37 para. 4-7 repealed by Teaching and Higher Education Act 1998 Sch. 4 Sch. 37 para. 98 repealed by Teaching and Higher Education Act 1998 Sch. 4 Sch. 37 para. 59 repealed by Sustainable and Secure Buildings Act 2004 Sch. 125Paragraph 125 Value Added Tax Act 1994 (c. 23)