Article 2 Amendments to the Value Added Tax Act 1994

In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)^f1, in Group 3 (grant-funded installation of heating equipment or security goods or connection of gas supply), in Note 6(2), after sub-paragraph (f) insert—

“(g)
personal independence payment under Part 4 of the Welfare Reform Act 2012^f2 or the corresponding provision having effect in Northern Ireland;

(h)
armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004^f3.”.

Annotations

Footnotes

f1: Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Group 3 was amended by S.I. 2002/1100 and Note 6 to Group 3 was amended by section 47 of, and paragraphs 47 and 48 of Schedule 3 to, the Tax Credits Act 2002 (c. 21).
f2: 2012 c. 5.
f3: 2004 c. 32.