Related Commentary  Related HMRC Manuals

268D(1)  For the purposes of this Part a car is a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.

268D(2)  “Disabled person” means a person in receipt of–

(a)a disability living allowance under–

(i)the Social Security Contributions and Benefits Act 1992, or

(ii)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

because of entitlement to the mobility component,

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