Finance Act 2020
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Amendment of section 92 of Finance Act 1989 | ||
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36. (1) Section 92 of the Finance Act 1989 is amended— | ||
(a) in subsection (2)(a), by deleting “including such further medical criteria in relation to disabilities as may be considered necessary,”, and | ||
(b) in subsection (5) — | ||
(i) in the definition of “primary medical certification”, by substituting “accordingly;” for “accordingly.”, and | ||
(ii) by inserting the following definition after the definition of “primary medical certification”: | ||
“‘severely and permanently disabled person’ means a person who satisfies one or more of the following criteria: | ||
(a) the person is wholly or almost wholly without the use of both legs; | ||
(b) the person is wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs; | ||
(c) the person has no hands or no arms; | ||
(d) the person has one leg or no legs; | ||
(e) the person is wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; | ||
(f) the person has the medical condition of dwarfism and has serious difficulties in the movement of their lower limbs.”. | ||
(2) This section shall come into operation on 1 January 2021. |