In Schedule 7A to FA 1994 (IPT: contracts that are not taxable), paragraph 3 (contracts relating to motor vehicles for use by handicapped persons) is amended as follows.
In sub-paragraph (2)(a)—
after "disability living allowance" insert and" , or personal independence payment, "
after "component" insert ." , or of an armed forces independence payment "
In sub-paragraph (3), after "disability living allowance" insert ." , personal independence payment, armed forces independence payment "
After sub-paragraph (4)(b) insert—
The amendments made by this section are treated as having come into force on 8 April 2013.