{
  "url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-young-carer-grants-short-term-assistance-and-winter-heating-assistance-consequential-provision-and-modifications-order-2021/article-10",
  "json_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-young-carer-grants-short-term-assistance-and-winter-heating-assistance-consequential-provision-and-modifications-order-2021/article-10.json",
  "legislation": "ukdsi/2021/9780348223620",
  "legislation_title": "The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021",
  "legislation_url": "https://openlegislation.uk/draft-social-security-scotland-act-2018-disability-assistance-young-carer-grants-short-term-assistance-and-winter-heating-assistance-consequential-provision-and-modifications-order-2021",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Amendment of the Capital Allowances Act 2001",
  "text": "(1) The Capital Allowances Act 2001 is amended as follows.\n(2) In section 268D (hire cars for disabled persons), after subsection (2)(aa), insert—\n“(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,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c.2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348223620/article/10",
    "retrieved_at": "2026-10-30T14:47:13.873413+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."
}