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 Later legislation changes this provision in ways not yet written into the text below: Sch. 30 para. 215 repealed by Education Act 2002 Sch. 22 Pt. 2 Sch. 30 para. 60 repealed by Education and Skills Act 2008 Sch. 2 Sch. 30 para. 71-79 omitted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 Sch. 1 para. 6(b) Sch. 30 para. 81 omitted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 Sch. 1 para. 6(b) Sch. 30 para. 84 omitted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 Sch. 1 para. 6(b) Sch. 30 para. 186 omitted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 Sch. 1 para. 6(b) 51Paragraph 51 Value Added Tax Act 1994 (c.23)