The Value Added Tax Act 1994 The Value Added Tax Act 1994 Not yet in force Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 27 para. 107 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 Sch. 27 para. 95 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 68Paragraph 68 The Value Added Tax Act 1994