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 Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 103 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 13 para. 96 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 Sch. 13 para. 97 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 117Paragraph 117 118Paragraph 118 119Paragraph 119 120Paragraph 120 Value Added Tax Act 1994 (c. 23)