SCHEDULEAmendments in consequence of provisions of the Care Act 2014 and the Children and Families Act 2014
Income Tax Act 2007 (c. 3)88
1
Section 38 of the Income Tax Act 2007 (blind person’s allowance) is amended as follows.
2
In subsection (2), after “the individual is” insert
—
a
registered as a severely sight-impaired adult in a register kept under section 77(1) of the Care Act 2014 (registers kept by local authorities in England), or
b
3
In that subsection, omit “England and”.
4
In subsection (4)—
a
in paragraph (a), after “section 29 of the National Assistance Act 1948” insert “or as a severely sight-impaired person in a register kept under section 77(1) of the Care Act 2014”, and
b
in paragraph (b), after “blindness” insert “or of severe sight-impairment”.