The Value Added Tax Act 1983 (c. 55) The Value Added Tax Act 1983 (c. 55) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 2 para. 22(2)(a) words omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(a) Sch. 2 para. 28(1) words omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(b) Sch. 2 para. 45(7) word substituted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(c)(i) Sch. 2 para. 45(11) words substituted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(c)(ii) Sch. 2 para. 52(3) omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(d) Sch. 2 para. 54(2)(b) omitted (cond.) by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 255(e) 61Paragraph 61 The Value Added Tax Act 1983 (c. 55)