Part 2Income tax, corporation tax and capital gains tax
Chapter 4Trusts with vulnerable beneficiary
Vulnerable persons
38Meaning of “disabled person”
1
In this Chapter “disabled person” means—
a
a person who by reason of mental disorder within the meaning of the Mental Health Act 1983 (c. 20) is incapable of administering his property or managing his affairs, or
b
a person in receipt of attendance allowance or of a disability living allowance by virtue of entitlement to the care component at the highest or middle rate.
2
A person is to be treated as a disabled person under subsection (1)(b) if he satisfies the Inland Revenue—
a
that if he were to meet the prescribed conditions as to residence under section 64(1) of SSCBA 1992 or section 64(1) of SSCB(NI)A 1992 he would be entitled to receive attendance allowance, or
b
that if he were to meet the prescribed conditions as to residence under section 71(6) of SSCBA 1992 or section 71(6) of SSCB(NI)A 1992 he would be entitled to receive a disability living allowance by virtue of entitlement to the care component at the highest or middle rate.
3
A person who is (or is treated as) a disabled person under subsection (1)(b) is not to cease to be (or to be treated as) such a disabled person by reason only of provision made by—
a
regulations under section 67(1) or (2) of SSCBA 1992 or section 67(1) or (2) of SSCB(NI)A 1992 (non-satisfaction of conditions for attendance allowance where person is undergoing treatment for renal failure in a hospital or is provided with certain accommodation), or
b
regulations under section 72(8) of SSCBA or section 72(8) SSCB(NI)A 1992 (no payment of disability allowance for persons for whom certain accommodation is provided).
4
In this section “attendance allowance” means an allowance under—
a
section 64 of SSCBA 1992, or
b
section 64 of SSCB(NI)A 1992.
5
In this section “disability living allowance” means a disability living allowance under—
a
section 71 of SSCBA 1992, or
b
section 71 of SSCB(NI)A 1992.
6
In this section—
“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4), and
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).