Changes to legislation:Value Added Tax Act 1994 is up to date with all changes known to be in force on or before 10 Jan 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1994 c. 23
An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
[5th July 1994]
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