Finance Act 2009, Paragraph 22 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
22U.K.After section 268C (inserted by this Part of this Schedule) insert—
(1)For the purposes of this Part a car is a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.
(2)“Disabled person” means a person in receipt of—
(a)a disability living allowance under—
(i)the Social Security Contributions and Benefits Act 1992, or
(ii)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
because of entitlement to the mobility component,
(b)a mobility supplement under a scheme made under the Personal Injuries (Emergency Provisions) Act 1939,
(c)a mobility supplement under an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977, or
(d)a payment that appears to the Treasury to be similar to those mentioned in paragraphs (a) to (c) and that is specified by order made by the Treasury.”
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