A grant made under paragraph 2 of Schedule 2 to the M1National Health Service Act 1977 or section 46(3) of the M2National Health Service (Scotland) Act 1978 (cost of maintenance etc. of vehicles belonging to disabled persons) or under Article 30 of the M3Health and Personal Social Services (Northern Ireland) Order 1972 to any person owning a vehicle shall not be treated as income for any purpose of the Income Tax Acts.