9.—(1) The Value Added Tax Act 1994(1) 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.”.
1994 c.23. Schedule 7A was inserted by Schedule 31 to the Finance Act 2001 (c.9). Group 3 and the Notes to that Group were amended by paragraph 48 of Schedule 3 to the Tax Credits Act 2002 (c.21) and S.I.s 2002/1100, 2011/1043 and 2013/601. Note (1D) of Schedule 8 was inserted by S.I. 2000/805 and substituted by paragraph 49 of Schedule 3 to the Tax Credits Act 2002.