5.—(1) The Finance Act 1994(1) is amended as follows.
(2) In Schedule 7A (insurance premium tax: contracts that are not taxable)(2), in paragraph 3 (contracts relating to motor vehicles for use by handicapped persons)—
(a)in sub-paragraph (2)(a), after “people” insert “, or disability assistance for working age people,”,
(b)in sub-paragraph (3), in the full-out—
(i)for “supplement or” substitute “supplement,”,
(ii)after “people” insert “or of disability assistance for working age people”,
(c)at the end of sub-paragraph (4)(d), for the full stop substitute a semi-colon,
(d)after sub-paragraph (4)(d), insert—
“(e)“disability assistance for working age people” means a category of disability assistance specifically for working age people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018(3).”.
Schedule 7A was added by article 5 of S.I. 1994/1698, and relevantly amended by S.I. 2002/1397, section 201 of the Finance Act 2013 (c. 29) and S.I. 2021/886.