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Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Paragraph 14
Alternative versions:
- 21/03/2022- Amendment
- 01/02/2024
Point in time
Status:
Point in time view as at 01/02/2024.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 14.
Changes to Legislation
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14U.K.The letting on hire of a motor vehicle for a period of not less than 3 years to a [F1disabled] person in receipt of a disability living allowance by virtue of entitlement to the mobility component[F2, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment] [F3, of mobility [F4supplement,] of disability assistance for children and young people by virtue of entitlement to the mobility component [F5or of disability assistance for working age people by virtue of entitlement to the mobility component]] where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.
Textual Amendments
F1Word in Sch. 8 Pt. 2 Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)
F2Words in Sch. 8 Pt. 2 Group 12 item 14 inserted (8.4.2013) by The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 3(a)
F3Words in Sch. 8 Pt. 2 Group 12 item 14 substituted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 9(2)(a)
F4Word in Sch. 8 Pt. 2 Group 12 item 14 substituted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 7(2)(a)(i)
F5Words in Sch. 8 Pt. 2 Group 12 item 14 inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 7(2)(a)(ii)
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