# Finance Act 2005, Paragraph 4A


A person (“A”) is to be treated as a disabled person under paragraph 1(da) if A satisfies HMRC that A would be entitled to receive disability assistance for working age people but for provision made by regulations under section 31 of the SS(S)A 2018 for—
(a) the cessation of entitlement to disability assistance during periods when a person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or
(b) the reduction of the value of a payment of disability assistance to £0 when a person is—
(i) resident in a care home,
(ii) undergoing detention in legal custody, or
(iii) in a hospital or similar institution.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/1A/paragraph/4A (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-1A/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.