The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013

Amendment of the Value Added Tax Act 1994

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.”.

(1)

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.