{
  "url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-and-information-sharing-consequential-provision-and-modifications-order-2022/article-5",
  "json_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-and-information-sharing-consequential-provision-and-modifications-order-2022/article-5.json",
  "legislation": "ukdsi/2022/9780348231700",
  "legislation_title": "The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022",
  "legislation_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-and-information-sharing-consequential-provision-and-modifications-order-2022",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of the Finance Act 1994",
  "text": "(1) The Finance Act 1994 is amended as follows.\n(2) In Schedule 7A (insurance premium tax: contracts that are not taxable), in paragraph 3 (contracts relating to motor vehicles for use by handicapped persons)—\n(a) in sub-paragraph (2)(a), after “people” insert “, or disability assistance for working age people,”,\n(b) in sub-paragraph (3), in the full-out—\n(i) for “supplement or” substitute “supplement,”,\n(ii) after “people” insert “or of disability assistance for working age people”,\n(c) at the end of sub-paragraph (4)(d), for the full stop substitute a semi-colon,\n(d) after sub-paragraph (4)(d), insert—\n“(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2018 asp 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2022/9780348231700/article/5",
    "retrieved_at": "2026-10-30T14:45:54.621789+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}