Summary
1.Section 216 introduces Schedule 44, which:
extends the definition of ‘disabled person’ for the purposes of a trust with a vulnerable beneficiary to include individuals in receipt of personal independence payment by virtue of entitlement to the daily living component, armed forces independence payment or constant attendance allowance, including by way of an increase in disablement pension;
ensures that a person remains a ‘disabled person’ if he or she would be entitled to receive a qualifying welfare benefit were it not for them being in a publicly funded institution (such as a hospital) or abroad; and,
harmonises rules that limit how the capital and income of these trusts may be applied.
