Article 5 Amendment of the Finance Act 1994

(1)

The Finance Act 1994^f1 is amended as follows.

(2)

In Schedule 7A (insurance premium tax: contracts that are not taxable)^f2, in paragraph 3 (contracts relating to motor vehicles for use by handicapped persons)—

(a)

in sub-paragraph (2)(a), after “people” insert “, or disability assistance for working age people,”,

(b)

in sub-paragraph (3), in the full-out—

(i)

for “supplement or” substitute “supplement,”,

(ii)

after “people” insert “or of disability assistance for working age people”,

(c)

at the end of sub-paragraph (4)(d), for the full stop substitute a semi-colon,

(d)

after sub-paragraph (4)(d), insert—

“(e)
“disability assistance for working age people” means a category of disability assistance specifically for working age people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018^f3.”.

Annotations

Footnotes

f1: 1994 c. 9.
f2: Schedule 7A was added by article 5 of S.I. 1994/1698, and relevantly amended by S.I. 2002/1397, section 201 of the Finance Act 2013 (c. 29) and S.I. 2021/886.
f3: 2018 asp 9.