PART 2AMENDMENTS OF PRIMARY LEGISLATION
Amendment of the Value Added Tax Act 19949
1
The Value Added Tax Act 199412 is amended as follows.
2
In paragraph (2) of Note 6 to Group 3 in Part 2 of Schedule 7A (charge at reduced rate; meaning of qualifying person for the purposes of Group 3), after sub-paragraph (h) insert—
i
universal credit under Part 1 of the Welfare Reform Act 2012.
3
In Note (1D) to Group 15 in Part 2 of Schedule 8 (zero rating)—
a
omit “and” at the end of paragraph (e); and
b
after paragraph (f), insert—
and
g
universal credit under Part 1 of the Welfare Reform Act 2012.