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. 4 para. 43 omitted by Bus Services (Wales) Act 2026 Sch. para. 4(2)(i) 59Paragraph 59 Value Added Tax Act 1994 (c. 23)