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There are currently no known outstanding effects for the Finance Act 2005, Cross Heading: Disability assistance for older people.
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Textual Amendments
F1Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19
F2Sch. 1A para. 2A and cross-heading inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(3)
2A.U.K.A person is to be treated as a disabled person under paragraph 1(ba) if they satisfy HMRC that they would be entitled to receive disability assistance for older people but for provision made by regulations under section 31 of the SS(S)A 2018 for—
(a)the cessation of entitlement to disability assistance for older people during periods when that person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or
(b)the non-satisfaction of eligibility criteria for disability assistance for older people prescribed by regulations made under that section where a person is undergoing treatment for renal failure in hospital, or
(c)the reduction of the value of a payment of disability assistance for older people prescribed by regulations made under that section to £0 when a person is—
(i)resident in a care home,
(ii)undergoing detention in legal custody, or
(iii)in a hospital or similar institution.]]
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