The Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991

• Citation: S.I. 1991/2874
• Sections: 6

Section 1 Title, commencement and extent

(1) This Order may be cited as the Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991.

(2) This Order comes into force on such day or days as may be appointed by order made under Article 1(2) of the Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991 .

(3) In this Order Articles 3(a) and (b)(ii), 5 and 6(2)(b) and (3)(b) extend to Northern Ireland only, and the remaining provisions extend to the whole of the United Kingdom. Amendment of the Capital Gains Tax Act 1979

Section 2 Title, commencement and extent

In Schedule 1 to the Capital Gains Tax Act 1979 , in paragraph 5(2) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

Section 3 Amendment of the Value Added Tax Act 1983

In Schedule 5 to the Value Added Tax Act 1983 –

(a) in item 12 of Group 14 the words “mobility allowance or” are hereby repealed;

(b) in the seventh note to Group 14–

(i) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”; and

(ii) the words ““mobility allowance” is a mobility allowance within the meaning of section 37A of the Social Security (Northern Ireland) Act 1975;” are hereby repealed.

Section 4 Amendment of the Inheritance Tax Act 1984

(1) The Inheritance Tax Act 1984 shall have effect subject to the following provisions of this Article.

(2) In section 74(4)(c) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

(3) In section 89(4)(c) after “section 37ZA of the Social Security Act 1975” there is inserted “or section 37ZA of the Social Security (Northern Ireland) Act 1975”.

Section 5 Amendment of the Income and Corporation Taxes Act 1988

In section 617(1)(a) of the Income and Corporation Taxes Act 1988 the words “mobility allowance,” are hereby repealed.

Section 6 Amendment of the Capital Allowances Act 1990

(1) The Capital Allowances Act 1990 shall have effect subject to the following provisions of this Article.

(2) In section 22(6)(a)–

(a) after “1975” in the first place where it occurs there is inserted “or the Social Security (Northern Ireland) Act 1975”;

(b) the words from “or of mobility allowance” to “(Northern Ireland) Act 1975” are hereby repealed.

(3) In section 36(4)(a)–

(a) after “1975” in the first place where it occurs there is inserted “or the Social Security (Northern Ireland) Act 1975”;

(b) the words from “or of mobility allowance” to “(Northern Ireland) Act 1975” are hereby repealed.