The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024
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Change 1
7 Amendment of the Inheritance Tax Act 1984
(1) The Inheritance Tax Act 1984 is amended as follows. (2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (c), insert— , or (d) is in receipt of pension age disability payment which is a category of disability assistance specifically for older people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018. . (3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)— (a) in subsection (5)— (i) omit the “and” at the end of paragraph (c); (ii) at the end of paragraph (d), insert— , and (e) that there will be no provision made by regulations under section 31 of the SS(S)A 2018 for the non-satisfaction of eligibility criteria for pension age disability payment in respect of any period when A is undergoing treatment for renal failure in a hospital or similar institution otherwise than as an in-patient. ; and (b) in subsection (8), after the definition of “disability assistance”, insert— “pension age disability payment” means a category of disability assistance specifically for older people, .
7 Amendment of the Inheritance Tax Act 1984
(1) The Inheritance Tax Act 1984 is amended as follows. (2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (c), insert— , or (d) is in receipt of pension age disability payment which is a category of disability assistance specifically for older people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018. . (3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)— (a) in subsection (5)— (i) omit the “and” at the end of paragraph (c); (ii) at the end of paragraph (d), insert— , and (e) that there will be no provision made by regulations under section 31 of the SS(S)A 2018 for the non-satisfaction of eligibility criteria for pension age disability payment in respect of any period when A is undergoing treatment for renal failure in a hospital or similar institution otherwise than as an in-patient. ; and (b) in subsection (8), after the definition of “disability assistance”, insert— “pension age disability payment” means a category of disability assistance specifically for older people, .
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