{
  "url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to the Value Added Tax Act 1994",
  "text": "In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 12 (drugs, medicines, aids for the handicapped etc) —\n(a) 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”;\n(b) in Note (6)(b), after “disability living allowance” insert “, the mobility component of the personal independence payment, armed forces independence payment”; and\n(c) in Note (7), omit the “and” at the end of paragraph (a), and after that paragraph insert—\n“(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;\n(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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Note (6)(b) was amended by S.I. 2002/1397."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/601/article/3",
    "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."
}