disabled person

disabled person
England, Wales
For inheritance tax, income tax and capital gains tax purposes, a person who is both:
• Incapable of administering his property or managing his affairs because of mental disorder within the meaning of the Mental Health Act 1983; and
• Either:
o receiving attendance allowance or disability living allowance based on entitlement to the care component at the highest or middle rate; or
o would be entitled to receive one of these if not provided with certain accommodation (such as hospital accommodation), resident outside the UK or (in the case of attendance allowance) receiving treatment for renal failure in a hospital.
(Sections 89(4) to 89(6), IHTA 1984 and section 38, FA 2005.)

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • disabled person — neįgalusis statusas Aprobuotas sritis socialinė parama apibrėžtis Asmuo, kuriam Lietuvos Respublikos neįgaliųjų socialinės integracijos įstatymo nustatyta tvarka nustatytas arba sunkus ar vidutinis neįgalumo lygis, arba 40 procentų ar mažesnis… …   Lithuanian dictionary (lietuvių žodynas)

  • disabled person — n. person who lacks one or more physical ability (like the ability to walk or coordinate movements); crippled person, incapacitated person …   English contemporary dictionary

  • disabled person — noun A person with a disability …   Wiktionary

  • disabled person's interest — England, Wales A trust for the benefit of a disabled person which has special inheritance tax treatment (sections 89, 89A and 89B Inheritance Tax Act 1984 (IHTA 1984)). It may be: • A discretionary trust created after 9 March …   Law dictionary

  • disabled person assistance robot — neįgaliojo aptarnavimo robotas statusas T sritis automatika atitikmenys: angl. disabled person assistance robot; wheelchair robot vok. Invalidenbedienungsroboter, m rus. обслуживающий инвалида робот, m; роботизированное инвалидное кресло, n;… …   Automatikos terminų žodynas

  • Disabled parking permit — A sign requesting permits be displayed for a disabled parking place in Canberra, Australia …   Wikipedia

  • Person Centred Planning — Person Centered Planning(PCP) is a process designed to assist someone to make plans for their future. It is used most often as a life planning model to enable individuals with disabilities or otherwise requiring support to increase their personal …   Wikipedia

  • Disabled students allowance — Disability Theory and models …   Wikipedia

  • disabled — adjective (of a person) having a physical or mental disability. ↘designed for or relating to disabled people: disabled access. Usage The word disabled is the most generally accepted term in both British and US English today. It has superseded… …   English new terms dictionary

  • disabled — adj. VERBS ▪ be ▪ be born ▪ become ▪ leave sb ▪ The accident left him badly disabled. ADVERB …   Collocations dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”