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.”.