http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/crossheading/vehicles-for-disabled-people/2017-04-27Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2017-04-27 SCHEDULESSCHEDULE 2 Exempt vehicles Vehicles for disabled people18A vehicle (including a cycle with an attachment for propulsion by mechanical power) which—ais adapted, and used or kept on a road, for an invalid, andbdoes not exceed 508 kilograms in weight unladen,is an exempt vehicle.191A vehicle is an exempt vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who satisfies sub-paragraph (2) if—athe vehicle is registered under this Act in the name of the disabled person, andbno other vehicle registered in his or her name under this Act is—ia vehicle for which a vehicle licence taken out at a rate of vehicle excise duty reduced in accordance with paragraph 1ZA(1) of Schedule 1 is in force, oriian exempt vehicle under this paragraph or paragraph 7 of Schedule 4.2A disabled person satisfies this sub-paragraph if—ahe is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate,aahe or she is in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate,abhe or she is in receipt of armed forces independence payment,bhe is in receipt of a mobility supplement, orche has obtained, or is eligible for, a grant under—iparagraph 2 of Schedule 20 to the National Health Service Act 2006 or paragraph 2 of Schedule 15 to the National Health Service (Wales) Act 2006,iisection 46(3) of the National Health Service (Scotland) Act 1978, oriiiArticle 30(3) of the Health and Personal Social Services (Northern Ireland) Order 1972,in relation to the vehicle.2AThis paragraph shall have effect as if a person were in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate in any case where—ahe has ceased to be in receipt of it as a result of having ceased to satisfy a condition of receiving the allowance or of receiving the mobility component at that rate;bthat condition is either—ia condition relating to circumstances in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution; oriia condition specified in regulations made by the Secretary of State;andche would continue to be entitled to receive the mobility component of the allowance at the higher rate but for his failure to satisfy that condition.2BThis paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—aregulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), orbcorresponding provision having effect in Northern Ireland.3For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph if it is so registered in the name of—aan appointee, orba person nominated for the purposes of this paragraph by the person or an appointee.4In sub-paragraph (3) “appointee” means—aa person appointed pursuant to regulations made under (or having effect as if made under) the Social Security Administration Act 1992 or the Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability allowance, personal independence payment or armed forces independence payment, orba person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.5In this paragraph “mobility supplement” means a mobility supplement under—aa scheme under the Personal Injuries (Emergency Provisions) Act 1939, orban Order in Council under section 12 of the Social Security (Miscellaneous Provisions) Act 1977,or a payment appearing to the Secretary of State to be of a similar kind and specified for the purposes of this paragraph by an order made by him.201A vehicle (other than an ambulance within the meaning of paragraph 6) used for the carriage of disabled people by a body for the time being recognised by the Secretary of State for the purposes of this paragraph is an exempt vehicle.2The Secretary of State shall recognise a body for the purposes of this paragraph if, on an application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled people.3The issue by the Secretary of State of a nil licence in respect of a vehicle under this paragraph is to be treated as recognition by him for the purposes of this paragraph of the body by reference to whose use of the vehicle the document is issued.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5The Secretary of State may withdraw recognition of a body for the purposes of this paragraph if it appears to him that the body is no longer concerned with the care of disabled people.Sch. 2 para. 19(2)(c)(i) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), ss. 2, 8(2), Sch. 1 para. 172 (with Sch. 3 Pt. 1)1978 c. 29. S.I. 1972/1265 (N.I.14). Sch. 2 para. 19(2A) inserted (19.3.1997) by 1997 c. 16, s. 171992 c. 5. 1992 c. 8. 1939 c. 82. 1977 c. 5. Sch. 2 para. 20(4) repealed (1.4.1998) by 1997 c. 16, ss. 18, 113, Sch. 3 para. 7(4), Sch. 18 Pt. III Note; S.I. 1998/560, art. 2Sch. 2 para. 19(1)(b) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(2), 7Sch. 2 para. 19(2)(aa)(ab) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(3), 7Sch. 2 para. 19(2B) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(4), 7Words in Sch. 2 para. 19(3) substituted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(5), 7Words in Sch. 2 para. 19(4)(a) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 6(6), 7
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<ukm:UnappliedEffect AffectingProvisions="s. 47(9)" AffectedProvisions="s. 22(1AA)" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="22" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-1ec9e184bc1a529f4ec74c349013da85" AffectedYear="1994" AffectingYear="2006" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" AffectingNumber="49" EffectId="key-1ec9e184bc1a529f4ec74c349013da85" AffectedExtent="E+W+S+N.I." Modified="2022-01-16T22:30:27Z" AffectingClass="UnitedKingdomPublicGeneralAct" Row="115" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1AA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1AA" FoundRef="section-22">s. 22(1AA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/9">s. 47(9)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="Contains power" URI="http://www.legislation.gov.uk/id/effect/key-72221b5e3a04794177f33d818532ec90" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" Row="116" EffectId="key-72221b5e3a04794177f33d818532ec90" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 22(1BA)" AffectingNumber="49" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1994" AffectingYear="2006" Modified="2022-01-16T22:30:27Z" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="22" AffectingProvisions="s. 47(10)">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1BA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA" FoundRef="section-22">s. 22(1BA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10">s. 47(10)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="246"/>
<ukm:BodyParagraphs Value="93"/>
<ukm:ScheduleParagraphs Value="153"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2018-03-15" RestrictStartDate="2017-04-27" RestrictExtent="E+W+S+N.I.">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2" NumberOfProvisions="37" RestrictEndDate="2018-03-15" id="schedule-2" RestrictStartDate="2017-04-01" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 2</Number>
<TitleBlock>
<Title> Exempt vehicles</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/crossheading/vehicles-for-disabled-people/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/crossheading/vehicles-for-disabled-people" NumberOfProvisions="3" RestrictEndDate="2021-07-26" id="schedule-2-crossheading-vehicles-for-disabled-people" RestrictStartDate="2013-04-08" RestrictExtent="E+W+S+N.I.">
<Title> Vehicles for disabled people</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/18/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/18" RestrictStartDate="1994-09-01" id="schedule-2-paragraph-18">
<Pnumber>18</Pnumber>
<P1para>
<Text>A vehicle (including a cycle with an attachment for propulsion by mechanical power) which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/18/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/18/a" id="schedule-2-paragraph-18-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is adapted, and used or kept on a road, for an invalid, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/18/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/18/b" id="schedule-2-paragraph-18-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>does not exceed 508 kilograms in weight unladen,</Text>
</P3para>
</P3>
<Text>is an exempt vehicle.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19" RestrictEndDate="2021-07-26" RestrictStartDate="2013-04-08" ConfersPower="true" id="schedule-2-paragraph-19" RestrictExtent="E+W+S+N.I.">
<Pnumber>19</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/1/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/1" id="schedule-2-paragraph-19-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A vehicle is an exempt vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who satisfies sub-paragraph (2) if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/1/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/1/a" id="schedule-2-paragraph-19-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the vehicle is registered under this Act in the name of the disabled person, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/1/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/1/b" id="schedule-2-paragraph-19-1-b">
<Pnumber>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">no other vehicle registered in his or her name under this Act is—</Substitution>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/1/b/i/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/1/b/i" id="schedule-2-paragraph-19-1-b-i">
<Pnumber>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">a vehicle for which a vehicle licence taken out at a rate of vehicle excise duty reduced in accordance with paragraph 1ZA(1) of Schedule 1 is in force, or</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/1/b/ii/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/1/b/ii" id="schedule-2-paragraph-19-1-b-ii">
<Pnumber>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">ii</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="key-534d8b242b0a8242085e7b65d0824eb7-1506700350798" CommentaryRef="key-534d8b242b0a8242085e7b65d0824eb7">an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.</Substitution>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2" id="schedule-2-paragraph-19-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A disabled person satisfies this sub-paragraph if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/a" id="schedule-2-paragraph-19-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>he is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/aa/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/aa" id="schedule-2-paragraph-19-2-aa">
<Pnumber>
<Addition ChangeId="key-83ed0933b77ac4dc6949a3dd49115586-1506700376935" CommentaryRef="key-83ed0933b77ac4dc6949a3dd49115586">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-83ed0933b77ac4dc6949a3dd49115586-1506700376935" CommentaryRef="key-83ed0933b77ac4dc6949a3dd49115586">he or she is in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/ab/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/ab" id="schedule-2-paragraph-19-2-ab">
<Pnumber>
<Addition ChangeId="key-83ed0933b77ac4dc6949a3dd49115586-1506700376935" CommentaryRef="key-83ed0933b77ac4dc6949a3dd49115586">ab</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-83ed0933b77ac4dc6949a3dd49115586-1506700376935" CommentaryRef="key-83ed0933b77ac4dc6949a3dd49115586">he or she is in receipt of armed forces independence payment,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/b" id="schedule-2-paragraph-19-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>he is in receipt of a mobility supplement, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/c/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/c" id="schedule-2-paragraph-19-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>he has obtained, or is eligible for, a grant under—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/c/i/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/c/i" id="schedule-2-paragraph-19-2-c-i">
<Pnumber>
<Substitution ChangeId="d29p13756" CommentaryRef="c18215041">i</Substitution>
</Pnumber>
<P4para>
<Text>
<Substitution ChangeId="d29p13756" CommentaryRef="c18215041">paragraph 2 of Schedule 20 to the National Health Service Act 2006 or paragraph 2 of Schedule 15 to the National Health Service (Wales) Act 2006,</Substitution>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/c/ii/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/c/ii" id="schedule-2-paragraph-19-2-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
section 46(3) of the
<CommentaryRef Ref="c12516921"/>
National Health Service (Scotland) Act 1978, or
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2/c/iii/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2/c/iii" id="schedule-2-paragraph-19-2-c-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
Article 30(3) of the
<CommentaryRef Ref="c12516931"/>
Health and Personal Social Services (Northern Ireland) Order 1972,
</Text>
</P4para>
</P4>
<Text>in relation to the vehicle.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A" id="schedule-2-paragraph-19-2A">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">This paragraph shall have effect as if a person were in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate in any case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A/a" id="schedule-2-paragraph-19-2A-a">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">he has ceased to be in receipt of it as a result of having ceased to satisfy a condition of receiving the allowance or of receiving the mobility component at that rate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A/b" id="schedule-2-paragraph-19-2A-b">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">that condition is either—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/b/i/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A/b/i" id="schedule-2-paragraph-19-2A-b-i">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">a condition relating to circumstances in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution; or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/b/ii/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A/b/ii" id="schedule-2-paragraph-19-2A-b-ii">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">a condition specified in regulations made by the Secretary of State;</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2A/c/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2A/c" id="schedule-2-paragraph-19-2A-c">
<Pnumber>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13782" CommentaryRef="c12516941">he would continue to be entitled to receive the mobility component of the allowance at the higher rate but for his failure to satisfy that condition.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2B/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2B" id="schedule-2-paragraph-19-2B">
<Pnumber>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">2B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2B/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2B/a" id="schedule-2-paragraph-19-2B-a">
<Pnumber>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/2B/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/2B/b" id="schedule-2-paragraph-19-2B-b">
<Pnumber>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-537f5fe6efcb7afe2445f9fa0e83edf2-1506700399780" CommentaryRef="key-537f5fe6efcb7afe2445f9fa0e83edf2">corresponding provision having effect in Northern Ireland.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/3/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/3" id="schedule-2-paragraph-19-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a
<Substitution ChangeId="key-650847de18954d24203bb689f6f5107f-1506700502086" CommentaryRef="key-650847de18954d24203bb689f6f5107f">disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph</Substitution>
if it is so registered in the name of—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/3/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/3/a" id="schedule-2-paragraph-19-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an appointee, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/3/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/3/b" id="schedule-2-paragraph-19-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person nominated for the purposes of this paragraph by the person or an appointee.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/4/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/4" id="schedule-2-paragraph-19-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In sub-paragraph (3) “
<Term id="term-appointee">appointee</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/4/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/4/a" id="schedule-2-paragraph-19-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a person appointed pursuant to regulations made under (or having effect as if made under) the
<CommentaryRef Ref="c12516951"/>
Social Security Administration Act 1992 or the
<CommentaryRef Ref="c12516961"/>
Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability allowance,
<Substitution ChangeId="key-ac32cd70677da068b55d986cd428b692-1506700552302" CommentaryRef="key-ac32cd70677da068b55d986cd428b692">personal independence payment or armed forces independence payment,</Substitution>
or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/4/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/4/b" id="schedule-2-paragraph-19-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/5/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/5" id="schedule-2-paragraph-19-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
In this paragraph “
<Term id="term-mobility-supplement">mobility supplement</Term>
” means a mobility supplement under—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/5/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/5/a" id="schedule-2-paragraph-19-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a scheme under the
<CommentaryRef Ref="c12516971"/>
Personal Injuries (Emergency Provisions) Act 1939, or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/19/5/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/19/5/b" id="schedule-2-paragraph-19-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
an Order in Council under section 12 of the
<CommentaryRef Ref="c12516981"/>
Social Security (Miscellaneous Provisions) Act 1977,
</Text>
</P3para>
</P3>
<Text>or a payment appearing to the Secretary of State to be of a similar kind and specified for the purposes of this paragraph by an order made by him.</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20" RestrictExtent="E+W+S+N.I." RestrictStartDate="1998-04-01" ConfersPower="true" id="schedule-2-paragraph-20">
<Pnumber>20</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/1/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20/1" id="schedule-2-paragraph-20-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A vehicle (other than an ambulance within the meaning of paragraph 6) used for the carriage of disabled people by a body for the time being recognised by the Secretary of State for the purposes of this paragraph is an exempt vehicle.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/2/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20/2" id="schedule-2-paragraph-20-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Secretary of State shall recognise a body for the purposes of this paragraph if, on an application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled people.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/3/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20/3" id="schedule-2-paragraph-20-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The issue by the Secretary of State of a nil licence in respect of a vehicle under this paragraph is to be treated as recognition by him for the purposes of this paragraph of the body by reference to whose use of the vehicle the document is issued.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/4/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20/4" id="schedule-2-paragraph-20-4">
<Pnumber>
<CommentaryRef Ref="c12516991"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20/5/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20/5" id="schedule-2-paragraph-20-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The Secretary of State may withdraw recognition of a body for the purposes of this paragraph if it appears to him that the body is no longer concerned with the care of disabled people.</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c18215041" Type="F">
<Para>
<Text>
Sch. 2 para. 19(2)(c)(i) substituted (1.3.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/43" id="c02004" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="National Health Service (Consequential Provisions) Act 2006">National Health Service (Consequential Provisions) Act 2006 (c. 43)</Citation>
,
<CitationSubRef id="c02005" CitationRef="c02004" URI="http://www.legislation.gov.uk/id/ukpga/2006/43/section/2" SectionRef="section-2">ss. 2</CitationSubRef>
,
<CitationSubRef id="c02006" CitationRef="c02004" URI="http://www.legislation.gov.uk/id/ukpga/2006/43/section/8/2" SectionRef="section-8-2">8(2)</CitationSubRef>
,
<CitationSubRef id="c02007" CitationRef="c02004" URI="http://www.legislation.gov.uk/id/ukpga/2006/43/schedule/1/paragraph/172" SectionRef="schedule-1-paragraph-172" Operative="true">Sch. 1 para. 172</CitationSubRef>
(with
<CitationSubRef id="c02008" CitationRef="c02004" URI="http://www.legislation.gov.uk/id/ukpga/2006/43/schedule/3/part/1" SectionRef="schedule-3-part-1">Sch. 3 Pt. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c12516921" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/29" id="c02009" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="29">1978 c. 29</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516931" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1972/1265" id="c02010" Class="NorthernIrelandOrderInCouncil" Year="1972" Number="1265">S.I. 1972/1265 (N.I.14)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516941" Type="F">
<Para>
<Text>
Sch. 2 para. 19(2A) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c02012" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c02013" CitationRef="c02012" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/17" Operative="true" SectionRef="section-17">s. 17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12516951" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/5" id="c02014" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="5">1992 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516961" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/8" id="c02015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="8">1992 c. 8</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516971" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1939/82" id="c02016" Year="1939" Class="UnitedKingdomPublicGeneralAct" Number="82">1939 c. 82</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516981" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1977/5" id="c02017" Year="1977" Class="UnitedKingdomPublicGeneralAct" Number="5">1977 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12516991" Type="F">
<Para>
<Text>
Sch. 2 para. 20(4) repealed (1.4.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c02019" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c02020" CitationRef="c02019" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">ss. 18</CitationSubRef>
,
<CitationSubRef id="c02021" CitationRef="c02019" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">113</CitationSubRef>
,
<CitationSubRef id="c02022" CitationRef="c02019" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/4" SectionRef="schedule-3-paragraph-7-4">Sch. 3 para. 7(4)</CitationSubRef>
,
<CitationSubRef id="c02023" CitationRef="c02019" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/III" Operative="true" SectionRef="schedule-18-part-III">Sch. 18 Pt. III</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c02024" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
,
<CitationSubRef id="c02025" CitationRef="c02024" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-534d8b242b0a8242085e7b65d0824eb7" Type="F">
<Para>
<Text>
Sch. 2 para. 19(1)(b) substituted (retrospective to 8.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cpsdoegr2-00027" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cpsdoegr2-00028" CitationRef="cpsdoegr2-00027" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/6/2" SectionRef="schedule-37-paragraph-6-2" Operative="true">Sch. 37 paras. 6(2)</CitationSubRef>
,
<CitationSubRef id="cpsdoegr2-00029" CitationRef="cpsdoegr2-00027" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/7" SectionRef="schedule-37-paragraph-7">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-83ed0933b77ac4dc6949a3dd49115586" Type="F">
<Para>
<Text>
Sch. 2 para. 19(2)(aa)(ab) inserted (retrospective to 8.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cpsdoegr2-00017" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cpsdoegr2-00018" CitationRef="cpsdoegr2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/6/3" SectionRef="schedule-37-paragraph-6-3" Operative="true">Sch. 37 paras. 6(3)</CitationSubRef>
,
<CitationSubRef id="cpsdoegr2-00019" CitationRef="cpsdoegr2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/7" SectionRef="schedule-37-paragraph-7">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-537f5fe6efcb7afe2445f9fa0e83edf2" Type="F">
<Para>
<Text>
Sch. 2 para. 19(2B) inserted (retrospective to 8.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cpsdoegr2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cpsdoegr2-00008" CitationRef="cpsdoegr2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/6/4" SectionRef="schedule-37-paragraph-6-4" Operative="true">Sch. 37 paras. 6(4)</CitationSubRef>
,
<CitationSubRef id="cpsdoegr2-00009" CitationRef="cpsdoegr2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/7" SectionRef="schedule-37-paragraph-7">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-650847de18954d24203bb689f6f5107f" Type="F">
<Para>
<Text>
Words in Sch. 2 para. 19(3) substituted (retrospective to 8.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cpsdoegr2-00036" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cpsdoegr2-00037" CitationRef="cpsdoegr2-00036" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/6/5" SectionRef="schedule-37-paragraph-6-5" Operative="true">Sch. 37 paras. 6(5)</CitationSubRef>
,
<CitationSubRef id="cpsdoegr2-00038" CitationRef="cpsdoegr2-00036" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/7" SectionRef="schedule-37-paragraph-7">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ac32cd70677da068b55d986cd428b692" Type="F">
<Para>
<Text>
Words in Sch. 2 para. 19(4)(a) inserted (retrospective to 8.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cpsdoegr2-00045" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cpsdoegr2-00046" CitationRef="cpsdoegr2-00045" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/6/6" SectionRef="schedule-37-paragraph-6-6" Operative="true">Sch. 37 paras. 6(6)</CitationSubRef>
,
<CitationSubRef id="cpsdoegr2-00047" CitationRef="cpsdoegr2-00045" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/37/paragraph/7" SectionRef="schedule-37-paragraph-7">7</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>