Article 3 Amendments to the Value Added Tax Act 1994

in item 14, after “mobility component” insert “, of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment”;

in Note (6)(b)^f1, after “disability living allowance” insert “, the mobility component of the personal independence payment, armed forces independence payment”; and

in Note (7), omit the “and” at the end of paragraph (a), and after that paragraph insert—

“(aa)

“personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;

(ab)

“armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004; and”.