Value_Added_Tax_Act_1994
Value Added Tax Act 1994
United Kingdom legislation
The Value Added Tax Act 1994 (c. 23) is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).[1] It came into force on 1 September 1994. The Value Added Tax Act 1983 was repealed and replaced by this legislation.[2]