PART 2

Disability 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 2003
4
1
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
2
In section 318B (childcare: meaning of “care”, “child” and “parental responsibility”) , 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,
.
2003 c.1.
Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c.12). There are amendments to section 318B which are not relevant to this Order.