# Finance Act 2013, Section 201: Contracts that are not taxable


(1) In Schedule 7A to FA 1994 (IPT: contracts that are not taxable), paragraph 3 (contracts relating to motor vehicles for use by handicapped persons) is amended as follows.
(2) In sub-paragraph (2)(a)—
(a) after “disability living allowance” insert “ , or personal independence payment, ” and
(b) after “component” insert “ , or of an armed forces independence payment ”.
(3) In sub-paragraph (3), after “disability living allowance” insert “ , personal independence payment, armed forces independence payment ”.
(4) After sub-paragraph (4)(b) insert—
(ba) personal independence payment” means a personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland;
(bb) “armed forces independence payment” means an armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Contributions) Act 2004;
.
(5) The amendments made by this section are treated as having come into force on 8 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/201 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.