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VAT and independence payments: regulations

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SI 2013/601

The Value Added Tax (Independence Payment) Order, SI 2013/601, inserts into VAT legislation references to the new personal independence payment and armed forces independence payment to ensure that recipients of those new benefits will benefit from the same reduced and zero rates of VAT that apply to recipients of disability living allowance.

Issue: 1162
Categories: News , Indirect taxes , VAT
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