# The Value Added Tax (Independence Payment) Order 2013, Article 3: Amendments to the Value Added Tax Act 1994


In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 12 (drugs, medicines, aids for the handicapped etc) —
(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”;
(b) in Note (6)(b), after “disability living allowance” insert “, the mobility component of the personal independence payment, armed forces independence payment”; and
(c) 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”.

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Source: https://www.legislation.gov.uk/uksi/2013/601/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-independence-payment-order-2013/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.