{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-1A/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-1A/paragraph-3.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/1A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "A person is to be treated as a disabled person under paragraph 1(c) if he or she satisfies HMRC that he or she would be entitled to receive a disability living allowance by virtue of entitlement to the care component at the highest or middle rate , or to the mobility component at the higher rate, but for—\n(a) the conditions as to residence and presence prescribed under section 71(6) of SSCBA 1992 or section 71(6) of SSCB(NI)A 1992,\n(b) provision made by regulations under section 72(8) of SSCBA 1992 or section 72(8) of SSCB(NI)A 1992 (no payment of disability allowance for persons for whom certain accommodation is provided), or\n(c) section 113(1) of SSCBA 1992 or section 113(1) of SSCB(NI)A 1992 or provision made by regulations under section 113(2) of SSCBA 1992 or section 113(2) of SSCB(NI)A 1992 (general provisions as to disqualification and suspension).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1A para. 3 inserted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/schedule/1A/paragraph/3",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
}