(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—
[F1(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)).
Textual Amendments
F1Words in s, 780(2)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), ss. 2, 8(2), Sch. 1 para. 276 (with Sch. 3 Pt. 1)