# Tax Credits Act 2002, Paragraph 47: Value Added Tax Act 1994 (c. 23)


The Value Added Tax Act 1994 has effect subject to the following amendments.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/3/paragraph/47 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-3/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.