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Finance Act 2005

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Changes over time for: Paragraph 1

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Version Superseded: 26/07/2021

Status:

Point in time view as at 17/07/2014.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2005, Paragraph 1. Help about Changes to Legislation

[F11U.K.Disabled person” means—

(a)a person who by reason of mental disorder within the meaning of the Mental Health Act 1983 is incapable of administering his or her property or managing his or her affairs,

(b)a person in receipt of attendance allowance,

[F2(c)a person in receipt of a disability living allowance by virtue of entitlement to—

(i)the care component at the highest or middle rate, or

(ii)the mobility component at the higher rate,]

(d)a person in receipt of personal independence payment F3...,

(e)a person in receipt of an increased disablement pension,

(f)a person in receipt of constant attendance allowance, or

(g)a person in receipt of armed forces independence payment.]

Textual Amendments

F1Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19

F2Sch. 1A para. 1(c) substituted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(2)(a)

F3Words in Sch. 1A para. 1(d) omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(2)(b)

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