The Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991

Amendment of the Value Added Tax Act 1983

3.  In Schedule 5 to the Value Added Tax Act 1983(1)–

(a) in item 12 of Group 14 the words “mobility allowance or” are hereby repealed;

(b) in the seventh note to Group 14–

(i) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”; and

(ii) the words ““mobility allowance” is a mobility allowance within the meaning of section 37A of the Social Security (Northern Ireland) Act 1975;” are hereby repealed.

(1)

1983 c. 55; item 12 and the seventh note to Group 14 of Schedule 5 were added by Article 2 of S.I.1984/959 and amended by paragraph 13(2) of Schedule 2 to the 1991 Act.