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 Later legislation changes this provision in ways not yet written into the text below: Sch. 9 para. 74 repealed by Higher Education Act 2004 Sch. 7 Sch. 9 para. 75 repealed by Higher Education Act 2004 Sch. 7 47Paragraph 47 Value Added Tax Act 1994 (c.23)