{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-22.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "After section 268C (inserted by this Part of this Schedule) insert—\n“Hire cars for disabled persons\n268D (1) For the purposes of this Part a car is a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.\n(2) “Disabled person” means a person in receipt of—\n(a) a disability living allowance under—\n(i) the Social Security Contributions and Benefits Act 1992, or\n(ii) the Social Security Contributions and Benefits (Northern Ireland) Act 1992,\nbecause of entitlement to the mobility component,\n(b) a mobility supplement under a scheme made under the Personal Injuries (Emergency Provisions) Act 1939,\n(c) a mobility supplement under an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977, or\n(d) a payment that appears to the Treasury to be similar to those mentioned in paragraphs (a) to (c) and that is specified by order made by the Treasury.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/22",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}