# The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013, Regulation 9: Amendment of the Value Added Tax Act 1994


(1) The Value Added Tax Act 1994 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.”.

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Source: https://www.legislation.gov.uk/uksi/2013/630/regulation/9 (the official version)
Page: https://openlegislation.uk/universal-credit-consequential-supplementary-incidental-and-miscellaneous-provisions-regulations-2013/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.