Section 780 | Disabled person's vehicle maintenance grant

(1)No liability to income tax arises in respect of a disabled person's vehicle maintenance grant.

(2)For this purpose a “disabled person's vehicle maintenance grant” means a grant to any person owning a vehicle that is made under—

(a)paragraph 10 of Schedule 1 to the National Health Service Act 2006 or paragraph 10 of Schedule 1 to National Health Service (Wales) Act 2006

(b)section 46(3) of the National Health Service (Scotland) Act 1978 (c. 29), or

(c)Article 30 of the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14)).