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. 13 para. 10(b) omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 3 para. 68(a) Sch. 13 para. 72-91 omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 3 para. 68(b) Sch. 13 para. 166(a)(ii) omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 3 para. 68(c) 170Paragraph 170 Value Added Tax Act 1994 (c. 23)