Finance Act 2005

[^key-72288dce6d86358491a7f43a817f051c]: Sch. 9 para. 5 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 7(2)(b) (with Sch. 39 paras. 11-13)

[^key-0c4eb21d9b382a75b23e27dc90bf89be]: S. 28(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(2)

[^key-da8ee645b6939b59c5e8db8d0cc656fc]: S. 30(1)(c) substituted (with effect in accordance with Sch. 46 para. 133(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 133(1)

[^key-b2f219d500d2102062959a30422e3473]: Word in s. 30(2)(a)(b) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(3)(a)

[^key-2ee73d4d3809b1eb11ba6791a5842b83]: S. 30(5) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 151(3)(b)

[^key-7711807815ea83fb47d83fc94be12713]: Word in s. 31(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(4)

[^key-a151d323c1a3cbd7dce1ef5555ba5eb6]: Word in s. 32(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(5)

[^key-dd332ab283d221c2e3514e959af21b68]: S. 34(3)-(3E) substituted for s. 34(3) (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 15(3)

[^key-07efb603ffd7192a45d9039f741e474c]: S. 34(2)(b) substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 15(2)

[^key-5e8f26cad1c204ffb842898ae8b453c4]: S. 35(4)-(4E) substituted for s. 35(4) (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 16(3)

[^key-fddf406c1692e533a4a84b832960a9c1]: S. 35(3)(c)(ii) substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 16(2)

[^key-1fabd75d76d30f36804f89e8ac85472e]: Words in s. 41(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(6)(a)

[^key-262650416e63f5aac24e92f446fb3b96]: S. 41(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 151(6)(b)

[^key-dcac304aac40fa88fb34a44e0d2a07a6]: Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19

[^key-00e9239e3e17cb76da3a74e079a2c832]: S. 38 substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 17

[^key-523a06bb03ffa16ecd5d92a754e6f03a]: S. 97(3)(4) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(d)

[^key-ead08f0fb5bf92b921c87067ccb21020]: S. 97(6) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(d)

[^key-d4a2e7a885ba3d2909ae1b0de3568de4]: Sch. 1A para. 1(c) substituted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(2)(a)

[^key-7ba9dc0cc56bba607fcc842c135110c5]: Words in Sch. 1A para. 1(d) omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(2)(b)

[^key-8ad803d97b391fdcdb0e81f1b2410516]: Words in Sch. 1A para. 3 inserted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(3)

[^key-a0a673b335591b36d82600ed66e77f38]: Words in Sch. 1A para. 4 omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(4)

[^key-51a36e1a1eda22f72f61bbb910cc8b38]: Sch. 10 para. 32 omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 4 para. 16

[^key-07da14e1e204ccde50e10b4c75b4b95f]: Words in Sch. 1 para. 3(1)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(a)

[^key-ef2479e6b6633e78d97ac84f0fcd75e3]: Words in Sch. 1 para. 3(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(b)

[^key-5bbb0815d3dea37b7ffc45f8a02a510a]: Words in Sch. 1 para. 3(2)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(c)(i)

[^key-ffa0885271821c64b9def803bfae6255]: Sch. 1 para. 3(2)(b) and word omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(c)(ii)

[^key-9d30e267d85cdc84275082878fca4e8f]: S. 32(3A) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 97(3)

[^key-3c13d89c4e3792210a489b5bee3648e5]: Words in s. 32(3) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 97(2)

[^key-fd95e396260911a90dd97ec5e2e9616d]: Words in Sch. 1 para. 7(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(a)

[^key-38fd2cf73a444a50c228043ecfcdbf48]: Words in Sch. 1 para. 7(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(b)

[^key-dd1c5898287fea8832837c2050ca54ec]: Sch. 1A para. 3A and cross-heading inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(b)

[^key-7451397f6dddaac7f6577f5f13c70b32]: Sch. 1A para. 1(ca) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(a)

[^key-2789ae9c33da8ea9a6b499925a6620ca]: Words in Sch. 1A para. 8 inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(c)(i)

[^key-b0462ff96674d95398958e406e01fd1e]: Words in Sch. 1A para. 8 inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(c)(ii)

[^key-42075eabefb40b3b595768c9811bc08f]: Sch. 1A para. 1(da) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(a)

[^key-ab8de3c060bc0217dc8d69bb504ffdd3]: Words in Sch. 1A para. 8 inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(c)

[^key-0a7647219e163b8bf08ee7ac0e043878]: Sch. 1A para. 4A and cross-heading inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(b)

[^key-9d88f3afe46d7de6f358607796278dd6]: Sch. 1A para. 2A and cross-heading inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(3)

[^key-5724db941ca41af4f4e154b97e79142e]: Sch. 1A para. 1(ba) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(2)

[^key-d36a5454f6b0330bd82bbe382853d79d]: Words in Sch. 1A para. 8 inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(4)

[^key-9b07151ffd04373cd468cb54c6a26dee]: Word in s. 28(4)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(2)(a)

[^key-d45316108fba699634c06e4ccc0935ce]: S. 28(4)(c) and word omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(2)(b)

[^key-c39db133662b98e026d00ee0ea150fe6]: Words in Sch. 1 para. 7(1)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(3)

[^key-9be73bd6ee309a8cfa000724411937fd]: Sch. 1A para. 3B inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 9(3)

[^key-9bf8371cccf86eb3e771a5049175a32d]: Sch. 1A para. 1(cb) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 9(2)

[^key-54b71703531a07db2eef725de43b5d8b]: Words in Sch. 1A para. 8 inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 9(4)

Relevant minors

Parts of assets

Commencement

Dividends by reference to which a deduction is allowed: no underlying tax

Alternative property finance

Civil partnerships etc

Lorry road-user charge

Civil partnerships etc

Taxation of securitisation companies

Self-assessment amendments

Foreign taxation of group as single entity: exclusion of ADP CFCs

Alternative property finance

Removal of disadvantaged areas relief for non-residential property

Civil partnerships etc

Repeals

Charge and rates for 2005-06

Childcare vouchers: exempt amount

Extension of exemptions for childcare, workplace parking, cycles etc

Transfer of previously loaned computer or cycle etc

Research institution spin-out companies

Research institution spin-out companies

Capital gains

Entitlement to make claim for special tax treatment

28A

• (1) In a case where this section applies, section 629(1) of ITTOIA 2005 shall not apply in respect of a payment by the trustees of a settlement to a beneficiary under the settlement.

• (2) This section applies if in a year of assessment—

• (a) the trustees make a payment to a vulnerable person,

• (b) the payment is made out of qualifying trusts income,

• (c) the vulnerable person is a relevant child (within the meaning given by section 629 of ITTOIA 2005) of a settlor in relation to the settlement, and

• (d) the trustees have made a successful claim for special income tax treatment under section 25.

Relevant minors

47A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

49A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension Protection Fund etc.

Repeals

Rate of landfill tax

Tonnage tax

Repeals

Extension of exemptions for childcare, workplace parking, cycles etc

Transfer of previously loaned computer or cycle etc

Extension of outplacement services etc exemption: part-time employees

Armed forces pensions and compensation schemes

Research institution spin-out companies: pre-2nd December 2004 cases

Introduction

Non-UK resident vulnerable persons: amount of relief

Non-UK resident vulnerable persons: amount of relief

Penalties under TMA 1970

ADP dividends and double taxation relief

Schemes and arrangements designed to increase relief

Self-assessment amendments

Civil partnerships etc

Pension Protection Fund etc.

Income Tax Act 2007

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

48A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

48B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

51A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alternative property finance

Rate of landfill tax

Lorry road-user charge

Capital allowances: renovation of business premises in disadvantaged areas

Alternative property finance

Lorry road-user charge

Pension schemes etc.

Civil partnerships etc

Civil partnerships etc

Repeals

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalties under TMA 1970

Consequential amendments

Taxation of securitisation companies

Rates and rate bands for the next three years

SCHEDULE 1A

“Disabled person”

1

“Disabled person” means—

• (a) a person who by reason of mental disorder within the meaning of the Mental Health Act 1983 is incapable of administering his or her property or managing his or her affairs,

• (b) a person in receipt of attendance allowance,

• (ba) a person in receipt of disability assistance for older people,

• (c) a person in receipt of a disability living allowance by virtue of entitlement to—

• (i) the care component at the highest or middle rate, or

• (ii) the mobility component at the higher rate,

• (ca) a person in receipt of disability assistance for children and young people by virtue of entitlement to—

• (i) the care component at the highest or middle rate in accordance with regulations made under section 31 of the SS(S)A 2018, or

• (ii) the mobility component at the higher rate in accordance with regulations made under section 31 of the SS(S)A 2018,

• (cb) a person in receipt of Scottish adult disability living allowance by virtue of entitlement to—

• (i) the care component at the highest or middle rate in accordance with regulations made under section 31 of the SS(S)A 2018, or

• (ii) the mobility component at the higher rate in accordance with regulations made under section 31 of the SS(S)A 2018,

• (d) a person in receipt of personal independence payment ...,

• (da) a person in receipt of disability assistance for working age people by virtue of entitlement to—

• (i) the daily living component at the standard or enhanced rate in accordance with regulations made under section 31 of the SS(S)A 2018, or

• (ii) the mobility component in accordance with regulations made under section 31 of the SS(S)A 2018,

• (e) a person in receipt of an increased disablement pension,

• (f) a person in receipt of constant attendance allowance, or

• (g) a person in receipt of armed forces independence payment.

Attendance allowance

2

A person is to be treated as a disabled person under paragraph 1(b) if he or she satisfies HMRC that he or she would be entitled to receive attendance allowance but for—

• (a) the conditions as to residence and presence prescribed under section 64(1) of SSCBA 1992 or section 64(1) of SSCB(NI)A 1992,

• (b) provision made by regulations under section 67(1) or (2) of SSCBA 1992 or section 67(1) or (2) of SSCB(NI)A 1992 (non-satisfaction of conditions for attendance allowance where person is undergoing treatment for renal failure in hospital or is provided with certain accommodation), or

• (c) section 113(1) of SSCBA 1992 or section 113(1) of SSCB(NI)A 1992 or provision made by regulations under section 113(2) of SSCBA 1992 or section 113(2) of SSCB(NI)A 1992 (general provisions as to disqualification and suspension).

Disability living allowance

3

A person is to be treated as a disabled person under paragraph 1(c) if he or she satisfies HMRC that he or she would be entitled to receive a disability living allowance by virtue of entitlement to the care component at the highest or middle rate , or to the mobility component at the higher rate, but for—

• (a) the conditions as to residence and presence prescribed under section 71(6) of SSCBA 1992 or section 71(6) of SSCB(NI)A 1992,

• (b) provision made by regulations under section 72(8) of SSCBA 1992 or section 72(8) of SSCB(NI)A 1992 (no payment of disability allowance for persons for whom certain accommodation is provided), or

• (c) section 113(1) of SSCBA 1992 or section 113(1) of SSCB(NI)A 1992 or provision made by regulations under section 113(2) of SSCBA 1992 or section 113(2) of SSCB(NI)A 1992 (general provisions as to disqualification and suspension).

Personal independence payment

4

A person is to be treated as a disabled person under paragraph 1(d) if he or she satisfies HMRC that he or she would be entitled to receive personal independence payment ... but for—

• (a) the conditions as to residence and presence prescribed under section 77(3) of WRA 2012 or the corresponding provision having effect in Northern Ireland,

• (b) provision made by regulations under section 85 of WRA 2012 (exclusion of certain care home residents) or the corresponding provision having effect in Northern Ireland,

• (c) provision made by regulations under section 86 of WRA 2012 (exclusion of certain hospital in-patients) or the corresponding provision having effect in Northern Ireland, or

• (d) section 87 of WRA 2012 (exclusion of prisoners and detainees) or the corresponding provision having effect in Northern Ireland.

Increased disablement pension

5

A person is to be treated as a disabled person under paragraph 1(e) if he or she satisfies HMRC that he or she would be entitled to receive an increased disablement pension but for—

• (a) conditions as to residence and presence that have effect in relation to increased disablement pension by virtue of regulations under section 104(3) of SSCBA 1992 or section 104(3) of SSCB(NI)A 1992 (application of attendance allowance provisions),

• (b) provision made under section 67(1) or (2) of SSCBA 1992 or section 67(1) or (2) of SSCB(NI)A 1992 (non-satisfaction of conditions for attendance allowance where person is undergoing treatment for renal failure in hospital or is provided with certain accommodation) that has effect in relation to increased disablement pension by virtue of such regulations, or

• (c) section 113(1) of SSCBA 1992 or section 113(1) of SSCB(NI)A 1992 or provision made by regulations under section 113(2) of SSCBA 1992 or section 113(2) of SSCB(NI)A 1992 (general provisions as to disqualification and suspension).

Constant attendance allowance

6

A person is to be treated as a disabled person under paragraph 1(f) if he or she satisfies HMRC that he or she would be entitled to receive constant attendance allowance but for—

• (a) article 61 (residence outside United Kingdom) or article 64 (maintenance in hospital or institution) of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686), or

• (b) article 53 (maintenance in hospital or institution) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606).

Armed forces independence payment

7

A person is to be treated as a disabled person under paragraph 1(g) if he or she satisfies HMRC that he or she would be entitled to receive armed forces independence payment but for article 42 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517) (cessation of payment on admission to Royal Hospital, Chelsea).

Interpretation

8

In this Schedule—

• “armed forces independence payment” means armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004,

• “attendance allowance” means an allowance under section 64 of SSCBA 1992 or section 64 of SSCB(NI)A 1992,

• “constant attendance allowance” means an allowance under—article 14 of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686), orarticle 8 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606),

• “disability assistance” means disability assistance given in accordance with regulations made under section 31 of the SS(S)A 2018,

• “disability assistance for children and young people” means a category of disability assistance specifically for children and young people,

• “disability assistance for older people” means a category of disability assistance specifically for older people,

• “disability assistance for working age people” means a category of disability assistance specifically for working age people,

• “disability living allowance” means a disability living allowance under section 71 of SSCBA 1992 or section 71 of SSCB(NI)A 1992,

• “HMRC” means Her Majesty's Revenue and Customs,

• “increased disablement pension” means an increase of disablement pension under—section 104 of SSCBA 1992, orsection 104 of SSCB(NI)A 1992,

• “personal independence payment” means personal independence payment under—WRA 2012, orthe corresponding provision having effect in Northern Ireland,

• “Scottish adult disability living allowance” means a category of disability assistance specifically for adults which takes the form of a living allowance,

• “SSCBA 1992” means the Social Security Contributions and Benefits Act 1992,

• “SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

• “SS(S)A 2018” means the Social Security (Scotland) Act 2018,

• “WRA 2012” means the Welfare Reform Act 2012.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disability assistance for children and young people

3A

A person (“A”) is to be treated as a disabled person under paragraph 1(ca) if A satisfies HMRC that A would be entitled to receive disability assistance for children and young people by virtue of entitlement to the care component at the highest or middle rate, or to the mobility component at the higher rate, but for provision made by regulations under section 31 of the SS(S)A 2018 for—

• (a) the cessation of entitlement to disability assistance during periods when a person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or

• (b) the reduction of the value of a payment of disability assistance to £0 when a person is—

• (i) resident in a care home,

• (ii) resident in an educational establishment, or

• (iii) undergoing detention in legal custody.

Disability assistance for working age people

4A

A person (“A”) is to be treated as a disabled person under paragraph 1(da) if A satisfies HMRC that A would be entitled to receive disability assistance for working age people but for provision made by regulations under section 31 of the SS(S)A 2018 for—

• (a) the cessation of entitlement to disability assistance during periods when a person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or

• (b) the reduction of the value of a payment of disability assistance to £0 when a person is—

• (i) resident in a care home,

• (ii) undergoing detention in legal custody, or

• (iii) in a hospital or similar institution.

Disability assistance for older people

2A

A person is to be treated as a disabled person under paragraph 1(ba) if they satisfy HMRC that they would be entitled to receive disability assistance for older people but for provision made by regulations under section 31 of the SS(S)A 2018 for—

• (a) the cessation of entitlement to disability assistance for older people during periods when that person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or

• (b) the non-satisfaction of eligibility criteria for disability assistance for older people prescribed by regulations made under that section where a person is undergoing treatment for renal failure in hospital, or

• (c) the reduction of the value of a payment of disability assistance for older people prescribed by regulations made under that section to £0 when a person is—

• (i) resident in a care home,

• (ii) undergoing detention in legal custody, or

• (iii) in a hospital or similar institution.

Scottish adult disability living allowance

3B

A person is to be treated as a disabled person under paragraph 1(cb) if they satisfy HMRC that they would be entitled to receive Scottish adult disability living allowance by virtue of entitlement to the care component at the highest or middle rate, or the mobility component at the higher rate, but for provision made by regulations under section 31 of the SS(S)A 2018 for—

• (a) the cessation of entitlement to Scottish adult disability living allowance during periods when that person does not meet the conditions as to residence and presence prescribed by regulations made under that section,

• (b) the non-satisfaction of eligibility criteria for Scottish adult disability living allowance prescribed by regulations made under that section where a person is undergoing treatment for renal failure in hospital, or

• (c) the reduction of the value of a payment of Scottish adult disability living allowance prescribed by regulations made under that section to £0 when a person is—

• (i) resident in a care home,

• (ii) undergoing detention in legal custody, or

• (iii) in a hospital or similar institution.