{
  "url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/article-2.json",
  "legislation": "uksi/2013/601",
  "legislation_title": "The Value Added Tax (Independence Payment) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendments to the Value Added Tax Act 1994",
  "text": "In Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate), 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—\n“(g) personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;\n(h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2012 c. 5."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2004 c. 32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/601/article/2",
    "retrieved_at": "2026-10-29T01:00:57.322843+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."
}