Article 10 Amendment of the Capital Allowances Act 2001

(1)

The Capital Allowances Act 2001^f1 is amended as follows.

(2)

In section 268D (hire cars for disabled persons)^f2, after subsection (2)(aa), insert—

“(aaa)
a category of disability assistance, given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, because of entitlement to a mobility component,”.

Annotations

Footnotes

f1: 2001 c.2.
f2: Section 268D was added by paragraph 22 of Schedule 11(1) to the Finance Act 2009 (c.10), and relevantly amended by section 72(1) of the Finance Act 2013 (c.29).