# The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024, Article 7: Amendment of the Inheritance Tax Act 1984


(1) The Inheritance Tax Act 1984 is amended as follows.
(2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (c), insert—
“, or
(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.”.
(3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)—
(a) in subsection (5)—
(i) omit the “and” at the end of paragraph (c);
(ii) at the end of paragraph (d), insert—
“, and
(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
(b) in subsection (8), after the definition of “disability assistance”, insert—
““pension age disability payment” means a category of disability assistance specifically for older people,”.

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Source: https://www.legislation.gov.uk/ukdsi/2024/9780348262605/article/7 (the official version)
Page: https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.