13(1)In item 12 of Group 14 (drugs, medicines, aids for the handicapped) of Schedule 5 (zero-rating) to the Value Added Tax Act 1983 after the words “in receipt of” there shall be inserted the words “a disability living allowance by virtue of entitlement to the mobility component or of”.
(2)In the seventh note to that Group after the words “item 12” there shall be inserted the words ““disability living allowance” is a disability living allowance within the meaning of section 37ZA of the Social Security Act 1975;” and the words “section 37A of the Social Security Act 1975 or” shall be omitted.