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

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

Amendment of the Child Trust Funds Regulations 2004

5.—(1) The Child Trust Funds Regulations 2004(1) are amended as follows.

(2) In regulation 18A (permitted withdrawals from an account where the child is terminally ill)(2)—

(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), for “England, Wales and Scotland” substitute “England and Wales”,

(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, as set out in regulations made under section 31 of the Social Security (Scotland) Act 2018.”.

(1)

S.I. 2004/1450; relevant amending instruments are S.I. 2004/2676 and S.I. 2014/649.

(2)

Regulation 18A was added by regulation 12 of S.I. 2004/2676, and relevantly amended by S.I. 2014/649.