Part 6Exempt income
Chapter 9Other income
Other
780Disabled person’s vehicle maintenance grant
1
No liability to income tax arises in respect of a disabled person’s vehicle maintenance grant.
2
For this purpose a “disabled person’s vehicle maintenance grant” means a grant to any person owning a vehicle that is made under—
a
paragraph 2 of Schedule 2 to the National Health Service Act 1977 (c. 49),
b
section 46(3) of the National Health Service (Scotland) Act 1978 (c. 29), or
c
Article 30 of the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14)).