The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025
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Change 1
9 Amendment of the Finance Act 2005
(1) Schedule 1A to the Finance Act 2005 (meaning of “disabled person”) is amended as follows. (2) In paragraph 1 (“disabled person”), after sub-paragraph (ca), insert— (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, . (3) After paragraph 3A (disability assistance for children and young people), insert— 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. . (4) In paragraph 8 (interpretation), after the definition of “personal independence payment”, insert— “Scottish adult disability living allowance” means a category of disability assistance specifically for adults which takes the form of a living allowance, .
9 Amendment of the Finance Act 2005
(1) Schedule 1A to the Finance Act 2005 (meaning of “disabled person”) is amended as follows. (2) In paragraph 1 (“disabled person”), after sub-paragraph (ca), insert— (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, . (3) After paragraph 3A (disability assistance for children and young people), insert— 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. . (4) In paragraph 8 (interpretation), after the definition of “personal independence payment”, insert— “Scottish adult disability living allowance” means a category of disability assistance specifically for adults which takes the form of a living allowance, .
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