# The 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: Amendment of the Finance Act 1994


(1) The Finance Act 1994 is amended as follows.
(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)—
(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”,
(b) in sub-paragraph (3)—
(i) at the end of paragraph (b), omit “or”,
(ii) at the end of paragraph (c), omit the comma and insert—
“; or
(d) the Scottish Ministers,”,
(iii) in the full-out, for “or mobility supplement” substitute “, mobility supplement or disability assistance for children and young people”,
(c) at the end of sub-paragraph (4)(c), for the full stop substitute a semi-colon,
(d) after sub-paragraph (4)(c), insert—
“(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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348223620/article/7 (the official version)
Page: 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
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.