{
  "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-7",
  "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-7.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/7",
  "kind": "article",
  "number": "7",
  "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), for “or of a mobility supplement” substitute “, or of a mobility supplement or of disability assistance for children and young people by virtue of entitlement to the mobility component”,\n(b) in sub-paragraph (3)—\n(i) at the end of paragraph (b), omit “or”,\n(ii) at the end of paragraph (c), omit the comma and insert—\n“; or\n(d) the Scottish Ministers,”,\n(iii) in the full-out, for “or mobility supplement” substitute “, mobility supplement or disability assistance for children and young people”,\n(c) at the end of sub-paragraph (4)(c), for the full stop substitute a semi-colon,\n(d) after sub-paragraph (4)(c), insert—\n“(d) “disability assistance for children and young people” means a category of disability assistance specifically for children and young 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 SI 1994/1698, and relevantly amended by S.I. 2002/1397 and section 201 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/7",
    "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."
}