Finance Act 2014
Amendment of section 92 of Finance Act 1989 (tax concessions for disabled drivers, etc.) | ||
61. Section 92 of the Finance Act 1989 is amended in subsection (1) by substituting the following for subparagraph (ii): | ||
“(ii) as a passenger, where the vehicle has been specially constructed or adapted to take account of the passenger’s disablement.”. |