{
  "url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024/article-7",
  "json_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024/article-7.json",
  "legislation": "ukdsi/2024/9780348262605",
  "legislation_title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
  "legislation_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Amendment of the Inheritance Tax Act 1984",
  "text": "(1) The Inheritance Tax Act 1984 is amended as follows.\n(2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (c), insert—\n“, or\n(d) is in receipt of pension age disability payment which is a category of disability assistance specifically for older people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018.”.\n(3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)—\n(a) in subsection (5)—\n(i) omit the “and” at the end of paragraph (c);\n(ii) at the end of paragraph (d), insert—\n“, and\n(e) that there will be no provision made by regulations under section 31 of the SS(S)A 2018 for the non-satisfaction of eligibility criteria for pension age disability payment in respect of any period when A is undergoing treatment for renal failure in a hospital or similar institution otherwise than as an in-patient.”; and\n(b) in subsection (8), after the definition of “disability assistance”, insert—\n““pension age disability payment” means a category of disability assistance specifically for older people,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2018 asp 9."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 89A was added by paragraph 6(1) of Schedule 20 to the Finance Act 2006 (c. 25), and relevantly amended by paragraph 7 of Schedule 44 to the Finance Act 2013 (c. 29) and article 2(2)(a) of S.I. 2021/886."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2024/9780348262605/article/7",
    "retrieved_at": "2026-10-30T14:40:55.436480+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."
}