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

Disability assistance: amendments relating to taxation excluding taxation as regards motor vehicles

Amendment of the Individual Savings Account Regulations 19983

1

The Individual Savings Account Regulations 19985 are amended as follows.

2

In regulation 4ZE (permitted withdrawals from a junior ISA account where the named child is terminally ill)6—

a

in paragraph (2)(b), in Case 1—

i

in paragraph (i), omit “or Scotland”,

ii

at the end of paragraph (i), omit “or”,

iii

at the end of paragraph (ii) omit the full stop and insert—

, or

iii

in Scotland, falls within either of the provisions mentioned in paragraph (i), or is to be regarded as having a terminal illness in accordance with regulations for disability assistance for children and young people made under section 31 of the Social Security (Scotland) Act 2018.

b

in paragraph (6)—

i

in sub-paragraph (a), omit “and Scotland”,

ii

at the end of sub-paragraph (a), omit “or”,

iii

at the end of sub-paragraph (b), omit the full stop and insert—

, or

c

for Scotland, in either of the provisions mentioned in sub-paragraph (a), or as set out in regulations for disability assistance for children and young people made under section 31 of the Social Security (Scotland) Act 2018.