Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2013
  • Introduction
  • PART 1 Income Tax, Corporation Tax and Capital Gains Tax
  • PART 2 Oil
  • PART 3 Annual tax on enveloped dwellings
  • PART 4 Excise duties and other taxes
  • PART 5 General anti-abuse rule
  • PART 6 Other provisions
  • PART 7 Final provisions
  • SCHEDULE 1 Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015
  • SCHEDULE 2 Tax advantaged employee share schemes
  • SCHEDULE 3 Limit on income tax reliefs
  • SCHEDULE 4 Cash basis for small businesses
  • SCHEDULE 5 Deductions allowable at a fixed rate
  • SCHEDULE 6 Employment income: duties performed in the UK and overseas
  • SCHEDULE 7 Remittance basis: exempt property
  • SCHEDULE 8 Gains from contracts for life insurance etc
  • SCHEDULE 9 Qualifying insurance policies
  • SCHEDULE 10 Transfer of assets abroad
  • SCHEDULE 11 Deduction of income tax at source etc
  • SCHEDULE 12 Disguised interest
  • SCHEDULE 13 Change in ownership of shell company: restriction of relief
  • SCHEDULE 14 Transfer of deductions
  • SCHEDULE 15 R&D expenditure credits
  • SCHEDULE 16 Tax relief for television production
  • SCHEDULE 17 Tax relief for video games development
  • SCHEDULE 18 Television and video games tax relief: consequential amendments
  • SCHEDULE 19 Real estate investment trusts: UK REITs which invest in other UK REITs
  • SCHEDULE 20 Tax mismatch schemes
  • SCHEDULE 21 Community amateur sports clubs
  • SCHEDULE 22 Transitional provision relating to reduction in standard lifetime allowance etc
  • SCHEDULE 23 Employee shareholder shares
  • SCHEDULE 24 EMI options and entrepreneurs' relief etc
  • SCHEDULE 25 Charge on certain high value disposals by companies etc
  • SCHEDULE 26 Restrictions on buying capital allowances
  • SCHEDULE 27 Community investment tax relief
  • SCHEDULE 28 Lease premium relief
  • SCHEDULE 29 Manufactured payments
  • SCHEDULE 30 Close companies
  • SCHEDULE 31 Miscellaneous amendments relating to decommissioning
  • SCHEDULE 32 Restrictions on allowances for certain oil-related expenditure
  • SCHEDULE 33 Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
  • SCHEDULE 34 Annual tax on enveloped dwellings: information and enforcement
  • SCHEDULE 35 Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision
  • SCHEDULE 36 Treatment of liabilities for inheritance tax purposes
  • SCHEDULE 37 Vehicle licences for disabled people
  • SCHEDULE 38 Valuation of certain supplies of fuel
  • SCHEDULE 39 Stamp duty land tax: transactions entered into before completion of contract
  • SCHEDULE 40 Stamp duty land tax: relief from 15% rate
  • SCHEDULE 41 Stamp duty land tax on leases
  • SCHEDULE 42 Climate change levy: supplies subject to carbon price support rates etc
  • SCHEDULE 43 General anti-abuse rule: procedural requirements
  • SCHEDULE 43A Procedural requirements: pooling notices and notices of binding
  • SCHEDULE 43B Procedural requirements: generic referral of tax arrangements
  • SCHEDULE 43C Penalty under section 212A or 212B: supplementary provision
  • SCHEDULE 43D The GAAR and partnerships
  • SCHEDULE 44 Trusts with vulnerable beneficiary
  • SCHEDULE 45 Statutory residence test
  • SCHEDULE 46 Ordinary residence
  • SCHEDULE 47 Controlled foreign companies
  • SCHEDULE 48 Proceeds of crime: powers of officers of Revenue and Customs
  • SCHEDULE 49 Corporation tax: deferral of payment of exit charge
  • SCHEDULE 50 Penalties: late filing, late payment and errors
  • SCHEDULE 51 Withdrawal of notice to file etc
  1. Finance Act 2013
  2. Vehicle licences for disabled people

Schedule 37 | Vehicle licences for disabled people

From legislation.gov.uk

(1)VERA 1994 is amended as follows.

(1)Section 19 (rebates) is amended as follows.

(2)In subsection (3), after paragraph (c) insert—

(ca)a qualifying application for a vehicle licence for the vehicle is made,

.

(3)After that subsection insert—

(3ZA)An application for a vehicle licence is a qualifying application for the purposes of subsection (3)(ca) if—

(a)paragraph 1ZA of Schedule 1 applies to the vehicle when the application is made, but

(b)that paragraph did not apply to the vehicle when the licence which is unexpired when the application is made was taken out.

(1)Section 22ZA (nil licences for vehicles for disabled persons: information) is amended as follows.

(2)In subsection (1)(b), at the beginning insert “ falls within subsection (1A) or ”.

(3)After subsection (1) insert—

(1A)Information falls within this subsection if it is—

(a)the name, date of birth or national insurance number of a person who is in receipt of a relevant payment, or would be in receipt of such a payment but for—

(i)regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(ii)corresponding provision having effect in relation to personal independence payment in Northern Ireland;

(b)in the case of a person who is or would be in receipt of personal independence payment attributable to entitlement to the mobility component, the rate of the payment to which the person is or would be entitled;

(c)in the case of a person who has ceased or will cease to receive a relevant payment, the date on which the person ceased or will cease to receive it and the reason for the person ceasing to receive it.

(1B)In subsection (1A) “relevant payment” means—

(a)personal independence payment attributable to entitlement to the mobility component, and

(b)armed forces independence payment.

(4)In subsections (2) and (4), and in the heading, omit “nil”.

(5)For subsection (5) substitute—

(5)In this section “relevant licence functions” means functions relating to applications for, and the issue of—

(a)vehicle licences in respect of vehicles to which paragraph 1ZA of Schedule 1 applies, and

(b)nil licences in respect of vehicles that are exempt vehicles under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

(4)In section 62(1) (definitions), at the appropriate places insert—, and.

(a)the Welfare Reform Act 2012, or

(b)the corresponding provision having effect in Northern Ireland,

(5)In Schedule 1 (annual rates of duty), in Part 1 after paragraph 1 insert—

1ZA

(1)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is 50 per cent of the rate which (but for this paragraph) would be applicable.

(2)This paragraph applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if—

(a)the vehicle is registered under this Act in the name of the disabled person, and

(b)no other vehicle registered in his or her name under this Act is—

(i)a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

(ii)an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

(3)This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

(a)regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(b)corresponding provision having effect in Northern Ireland.

(4)For the purposes of sub-paragraph (2), a vehicle is to be treated as registered under this Act in the name of a person in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if it is so registered in the name of—

(a)an appointee, or

(b)a person nominated for the purposes of this paragraph by the person or an appointee.

(5)In sub-paragraph (4) “appointee” means a person appointed pursuant to regulations made under (or having effect as if made under) the Social Security Administration Act 1992 or the Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of personal independence payment.

(1)In Schedule 2 (exempt vehicles), paragraph 19 is amended as follows.

(2)In sub-paragraph (1), for paragraph (b) substitute—

(b)no other vehicle registered in his or her name under this Act is—

(i)a vehicle for which a vehicle licence taken out at a rate of vehicle excise duty reduced in accordance with paragraph 1ZA(1) of Schedule 1 is in force, or

(ii)an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.

(3)In sub-paragraph (2), after paragraph (a) insert—

(aa)he or she is in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate,

(ab)he or she is in receipt of armed forces independence payment,

.

(4)After sub-paragraph (2A) insert—

(2B)This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

(a)regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(b)corresponding provision having effect in Northern Ireland.

(5)In sub-paragraph (3), for “person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement,” substitute “ disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph ”.

(6)In sub-paragraph (4)(a), after “disability living allowance,” insert “ personal independence payment or armed forces independence payment, ”.

(7)The amendments made by this Schedule are treated as having come into force on 8 April 2013.

PreviousNext
PrivacyTerms