xmlns:atom="http://www.w3.org/2005/Atom"

PART 2AMENDMENTS OF ENABLING LEGISLATION

Amendment of the Value Added Tax Act

5.—(1) The Value Added Tax Act 1994(1) is amended in accordance with paragraphs (2) and (3).

(2) In Note 6 to Group 3 in Part 2 of Schedule 7A (charge at reduced rate; meaning of qualifying person for the purposes of Group 3), in paragraph (2)(i), after “Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

(3) In Note (1D) to Group 15 in Part 2 of Schedule 8 (zero-rating) in paragraph (g) after “Welfare Reform Act 2012” insert “or Part 2 of the Welfare Reform (Northern Ireland) Order 2015”.

(1)

1994 c.23; Schedule 7A was inserted by Schedule 31 to the Finance Act 2001 (c. 9). Group 3 and the Notes to that Group were amended by paragraph 48 of Schedule 3 to the Tax Credits Act 2002 (c.21), Article 3 of S.I. 2002/1100, Article 2 of S.I. 2013/601 and regulation 9 of S.I. 2013/630. Note (1D) of Schedule 8 was inserted by Article 8 of S.I. 2000/805, substituted by paragraph 49 of Schedule 3 to the Tax Credits Act 2002 and amended by regulation 9 of S.I. 2013/630