# The Finance (No. 2) Act 1992 (Commencement No. 6 and Transitional Provisions and Savings) Order 1993, Paragraph 3


Where, immediately before the appointed day, the qualified disabled person was under the age of 5 years, the continuation of the exemption effected by paragraph 1 of this Schedule shall cease—
(a) on the attainment by that person of the age of 5 years; or
(b) on the expiry of any document in the form of a licence issued under regulation 26(3A)(b) of the 1971 Regulations, regulation 27(4)(b) of the 1973 Regulations or the following provisions of this Schedule, which is in force on the date on which that person attains the age of 5 years in respect of a vehicle used or kept for use for the purposes of that person;
whichever is the later.

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Source: https://www.legislation.gov.uk/uksi/1993/2272/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992-commencement-no-6-and-transitional-provisions-and-savings-order-1993/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.