{
  "url": "https://openlegislation.uk/universal-credit-consequential-supplementary-incidental-and-miscellaneous-provisions-regulations-2013/regulation-9",
  "json_url": "https://openlegislation.uk/universal-credit-consequential-supplementary-incidental-and-miscellaneous-provisions-regulations-2013/regulation-9.json",
  "legislation": "uksi/2013/630",
  "legislation_title": "The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/universal-credit-consequential-supplementary-incidental-and-miscellaneous-provisions-regulations-2013",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(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—\n“(i) universal credit under Part 1 of the Welfare Reform Act 2012.”.\n(3) In Note (1D) to Group 15 in Part 2 of Schedule 8 (zero rating)—\n(a) omit “and” at the end of paragraph (e); and\n(b) after paragraph (f), insert—\n“and\n(g) universal credit under Part 1 of the Welfare Reform Act 2012.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/630/regulation/9",
    "retrieved_at": "2026-10-29T01:00:35.768736+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}