http://www.legislation.gov.uk/ukpga/2014/26/section/291Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25 PART 6 Other provisions<Emphasis>Trusts</Emphasis>Trusts with vulnerable beneficiary: meaning of “disabled person”2911Schedule 1A to FA 2005 (meaning of “disabled person”) is amended as follows.2In paragraph 1—afor paragraph (c) substitute—ca person in receipt of a disability living allowance by virtue of entitlement to—ithe care component at the highest or middle rate, oriithe mobility component at the higher rate,”, andbin paragraph (d), omit “by virtue of entitlement to the daily living component”.3In paragraph 3, after “rate” insert “ , or to the mobility component at the higher rate, ”.4In paragraph 4, omit “by virtue of entitlement to the daily living component”.5The amendments made by this section have effect—afor the purposes of sections 89, 89A and 89B of IHTA 1984, in relation to property transferred into settlement on or after 6 April 2014, andbfor all other purposes, for the tax year 2014-15 and subsequent tax years.