Income and Corporation Taxes Act 1988 (c. 1)

PART VII U.K. GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS

CHAPTER IV U.K. SPECIAL PROVISIONS

327 Disabled person’s vehicle maintenance grant. U.K.

• A grant made under paragraph 2 of Schedule 2 to the M1 National Health Service Act 1977 or section 46(3) of the M2 National Health Service (Scotland) Act 1978 (cost of maintenance etc. of vehicles belonging to disabled persons) or under Article 30 of the M3 Health 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.

Marginal Citations

M1 1977 c. 49.

M2 1978 c. 29.

M3 S.I. 1972/1265 (N.I. 14).