There are currently no known outstanding effects for the Finance Act 2013, Section 201.
(1)In Schedule 7A to FA 1994 (IPT: contracts that are not taxable), paragraph 3 (contracts relating to motor vehicles for use by handicapped persons) is amended as follows.
(2)In sub-paragraph (2)(a)—
(a)after “disability living allowance” insert “ , or personal independence payment, ” and
(b)after “component” insert “ , or of an armed forces independence payment ”.
(3)In sub-paragraph (3), after “disability living allowance” insert “ , personal independence payment, armed forces independence payment ”.
(4)After sub-paragraph (4)(b) insert—
“(ba)personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;
(bb)“armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Contributions) Act 2004;”.
(5)The amendments made by this section are treated as having come into force on 8 April 2013.
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
