9(1)In sub-paragraph (1) of paragraph 5 of Schedule 1 to the Capital Gains Tax Act 1979 (application of provisions about reliefs in relation to property held on trust for disabled persons) after the words “attendance allowance” there shall be inserted the words “or of a disability living allowance by virtue of entitlement to the care component at the highest or middle rate”.
(2)In sub-paragraph (2) of that paragraph after the words “Ireland) Act 1975” there shall be inserted the words “and “a disability living allowance” means a disability living allowance under section 37ZA of the Social Security Act 1975”.