The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024

Amendment of the Inheritance Tax Act 1984

7.—(1) The Inheritance Tax Act 1984(1) is amended as follows.

(2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (c), insert— “, or

(d) is in receipt of pension age disability payment which is a category of disability assistance specifically for older people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018(2).”.

(3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)(3)—

(a) in subsection (5)—

(i) omit the “and” at the end of paragraph (c);

(ii) at the end of paragraph (d), insert— “, and

(e) that there will be no provision made by regulations under section 31 of the SS(S)A 2018 for the non-satisfaction of eligibility criteria for pension age disability payment in respect of any period when A is undergoing treatment for renal failure in a hospital or similar institution otherwise than as an in-patient.”; and

(b) in subsection (8), after the definition of “disability assistance”, insert—

““pension age disability payment” means a category of disability assistance specifically for older people,”.

(1)

1984 c. 51.

(2)

2018 asp 9.

(3)

Section 89A was added by paragraph 6(1) of Schedule 20 to the Finance Act 2006 (c. 25), and relevantly amended by paragraph 7 of Schedule 44 to the Finance Act 2013 (c. 29) and article 2(2)(a) of S.I. 2021/886.