Section 72 | Hire cars for disabled persons

(1)In section 268D of CAA 2001 (hire cars for disabled persons), in subsection (2), after paragraph (a) insert—

(aa)personal independence payment under the Welfare Reform Act 2012, or the corresponding provision having effect in Northern Ireland, because of entitlement to the mobility component,

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

.

(2)The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2013.