Explanatory note

Section 43(3), Finance Act 1971, and section 64(12), Finance Act 1980, both as amended by section 61, Finance Act 1984, empower the Treasury to specify payments as being similar to certain mobility allowances payable under social security legislation and certain war pension mobility supplements, with the consequence that first-year capital allowances are available for expenditure incurred in providing mechanically propelled vehicles wholly or mainly for the use of persons in receipt of such payments.

This Order, which applies to expenditure incurred (that is to say when the sums in question become payable) on or after 21st November 1983, so prescribes mobility supplements payable to former members of the armed services on account of disability attributable to injury sustained after 30th September 1921 but before 3rd September 1939.

The Naval and Marine Pay and Pensions (Disablement Awards) Order 1984, its amending instrument the Naval and Marine Pay and Pensions (Disablement Awards) (Amendment) Order 1984 and the Naval and Marine Pay and Pensions (Disablement Awards) (No. 2) Order 1984 are Orders in Council made under Section 11 of the Naval and Marine Pay and Pensions Act 1865; they are not published. Queen's Regulations for the Royal Air Force 4th Edition 1971 is published by HMSO. The Royal Warrant dated 30th December 1949 (as amended) is not published.