PART 2 Disability assistance: England and Wales, Scotland and Northern Ireland

Disability assistance: amendments relating to taxation as regards motor vehicles

Amendment of the Capital Allowances Act 2001

10.—(1) The Capital Allowances Act 2001(1) is amended as follows.

(2) In section 268D (hire cars for disabled persons)(2), after subsection (2)(aa), insert—

“(aaa) a category of disability assistance, given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, because of entitlement to a mobility component,”.

(1)

2001 c.2.

(2)

Section 268D was added by paragraph 22 of Schedule 11(1) to the Finance Act 2009 (c.10), and relevantly amended by section 72(1) of the Finance Act 2013 (c.29).