PART 2Disability assistance: England and Wales, Scotland and Northern Ireland
Disability assistance: amendments relating to taxation excluding taxation as regards motor vehicles
Amendment of the Income Tax (Earnings and Pensions) Act 20034.
(1)
The Income Tax (Earnings and Pensions) Act 20037 is amended as follows.
(2)
In section 318B (childcare: meaning of “care”, “child” and “parental responsibility”)8, after subsection (3)(a), insert—
“(aa)
disability assistance is given in respect of the child in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018,”.