(a) after paragraph (a) there is inserted—

“(ab) that he would, when the property was transferred

into settlement, have been in receipt of the daily living

component of personal independence payment at a

5rate designated for the purposes of subsection

(4)(ba)—

(i) had he met the prescribed conditions as to

residence under section 75(3) of the Welfare

Reform Act 2011, and

(ii) 10had provision made by regulations under

section 83(1)(a) of that Act been ignored, or”;

(b) in paragraph (b)(i), for “either of the Acts” there is substituted “the

Act”.

(5) After subsection (6) there is inserted—

“(7) 15The power to make regulations under subsection (4)(ba) is

exercisable by statutory instrument; and a statutory instrument

containing such regulations is subject to annulment in pursuance of

a resolution of either House of Parliament.”

5 In section 89A (self-settlement by person with condition expected to lead to

20disability)—

(a) in subsection (1)(b), after “section 89(4)(b) above,” there is inserted—

“(iia) in receipt of the daily living component of

personal independence payment at a rate

designated for the purposes of section

2589(4)(ba) above,”;

(b) in subsection (6)(a), for “whichever of the 1992 Acts is applicable”

there is substituted “the Social Security Contributions and Benefits

(Northern Ireland) Act 1992”.

Child Support Act 1991 (c. 48)Child Support Act 1991 (c. 48)

6 30In section 8 of the Child Support Act 1991 (role of courts with respect to

maintenance for children), in subsection (8)(a), at the beginning there is

inserted “an allowance under Part 4 of the Welfare Reform Act 2011

(personal independence payment) or”.

Social Security Contributions and Benefits Act 1992 (c. 4)Social Security Contributions and Benefits Act 1992 (c. 4)

7 35The Social Security Contributions and Benefits Act 1992 is amended as

follows.

8 In section 30B (incapacity benefit: rate), in subsection (4), after paragraph (a)

there is inserted—

“(aa) is entitled to the daily living component of personal

40independence payment at a rate designated by regulations

under this paragraph, or”.

9 (1) Section 64 (entitlement to attendance allowance) is amended as follows.

(2) In subsection (1), for “the care component of a disability living allowance”

there is substituted “an allowance within subsection (1A)”.

(3) After subsection (1) there is inserted—

“(1A) The following allowances are within this subsection—

(a) personal independence payment;

(b) the care component of a disability living allowance.”

10 5In section 150 (Christmas bonus for pensioners: interpretation), in

subsection (1), after paragraph (ba) there is inserted—

“(bb) personal independence payment;”.

Social Security Administration Act 1992 (c. 5)Social Security Administration Act 1992 (c. 5)

11 The Social Security Administration Act 1992 is amended as follows.

12 (1) 10Section 1 (entitlement to benefit dependent on claim) is amended as follows.

(2) In subsection (3)—

(a) before paragraph (a) there is inserted—

“(za) for personal independence payment by virtue of

section 80 of the Welfare Reform Act 2011; or”;

(b) 15paragraph (b) and the “or” preceding it is repealed.

(3) In subsection (4), after paragraph (ac) there is inserted—

“(ad) personal independence payment.”

13 In section 5(2) (regulations about claims for and payments of benefit), after

paragraph (ac) there is inserted—

“(ad) 20personal independence payment;”.

14 In section 71(11) (overpayments), after paragraph (ac) there is inserted—

“(ad) personal independence payment;”.

15 In section 73 (overlapping benefits - general), after subsection (5) there is

inserted—

“(6) 25Personal independence payment is to be treated for the purposes of

this section as if it were benefit as defined in section 122 of the

Contributions and Benefits Act.

(7) But subsection (6) does not apply for the purposes of subsection

(1)(b) (provision corresponding to which is made for personal

30independence payment by section 83 of the Welfare Reform Act

2011).”

16 In section 121DA (interpretation of Part 6), in subsection (1), after paragraph

(hj) (inserted by Schedule 2 to this Act) there is inserted—

“(hk) Part 4 of that Act;”.

17 35In section 122B (supply of other government information for fraud

prevention and verification), in subsection (3)(b), after “Welfare Reform Act

2011” (inserted by Schedule 2 to this Act) there is inserted “, Part 4 of that

Act”.

18 In section 122C (supply of information to authorities administering benefit),

40in subsection (6)(b), after “Welfare Reform Act 2007” there is inserted “, Part

4 of the Welfare Reform Act 2011”.

19 In section 124 (age, death and marriage), in subsection (1), after paragraph

(ad) (inserted by Schedule 2 to this Act), but before the “and” preceding

paragraph (b), there is inserted—

“(ae) of the provisions of Part 4 of that Act;”.

20 In section 125 (regulations as to notification of deaths), in subsection (1),

5after “Welfare Reform Act 2011” (inserted by Schedule 2 to this Act) there is

inserted “, Part 4 of that Act”.

21 In section 150 (uprating)—

(a) in subsection (1), after paragraph (n) (inserted by Schedule 2 to this

Act) there is inserted—

“(o) 10specified in regulations under section 76(3) or 77(3) of

that Act;”;

(b) in subsection (3)(b), for “or (g)” there is substituted “, (g) or (o)”.

22 In section 159 (effect of alteration in the component rates of income support),

in subsection (5), in the definition of “benefit income”, after “income

15support;” there is inserted—

“(aa) personal independence payment;”.

23 In section 159A (effect of alteration of rates of a jobseeker’s allowance), in

subsection (5), in the definition of “benefit income”, after “Contributions and

Benefits Act;” there is inserted—

“(ab) 20personal independence payment;”.

24 In section 159B (effect of alterations affecting state pension credit), in

subsection (6), in the definition of “benefit income”, after “Contributions and

Benefits Act” there is inserted “or personal independence payment”.

25 In section 159C (effect of alteration of rates of an employment and support

25allowance), in subsection (6), in the definition of “benefit income”, after

“Contributions and Benefits Act” there is inserted “or personal

independence payment”.

26 In section 160 (implementation of increases in income support due to

attainment of particular ages), in subsection (3), after “entitlement to” there

30is inserted “personal independence payment or to”.

27 In section 160A (implementation of increases in income-based jobseeker’s

allowance due to attainment of particular ages), in subsection (3), after

“Contributions and Benefits Act;” there is inserted—

“(aa) personal independence payment;”.

28 35In section 160B (implementation of increases in employment and support

allowance due to attainment of particular ages), in subsection (3), for the

words from “a benefit” to the end there is substituted—

“(a) a benefit under the Contributions and Benefits Act; or

(b) personal independence payment.”

29 40In section 165 (adjustments between National Insurance Fund and

Consolidated Fund), in subsection (1)(a)(iii), after “universal credit”

(inserted by Schedule 2 to this Act) there is inserted “, personal

independence payment”.

30 In section 170 (Social Security Advisory Committee), in subsection (5)—

(a) 45in the definition of “the relevant enactments”, after paragraph (ak)

(inserted by Schedule 2 to this Act) there is inserted—

“(al) Part 4 of that Act;”;

(b) in the definition of “the relevant Northern Ireland enactments”, after

paragraph (ak) (inserted by Schedule 2 to this Act) there is inserted—

“(al) 5any provisions in Northern Ireland which correspond

to Part 4 of that Act;”.

31 (1) Section 179 (reciprocal agreements) is amended as follows.

(2) In subsection (3)(a), after “Welfare Reform Act 2011” (inserted by Schedule

2 to this Act) there is inserted “, Part 4 of that Act”.

(3) 10In subsection (4), after paragraph (ag) (inserted by Schedule 2 to this Act)

there is inserted—

“(ah) to Part 4 of that Act;”.

32 In section 180 (payment of travelling expenses), in paragraphs (a) and (b)(i),

after “Welfare Reform Act 2011” (inserted by Schedule 2 to this Act) there is

15inserted “, Part 4 of that Act”.

33 In section 182B (information about postal redirection), in subsection (5)(b),

after “Welfare Reform Act 2011” (inserted by Schedule 2 to this Act) there is

inserted “, Part 4 of that Act”.

34 In section 184 (control of pneumoconiosis), in paragraph (c), for “benefit as

20defined in section 122 of the Contributions and Benefits Act” there is

substituted “personal independence payment, or benefit as defined in

section 122 of the Contributions and Benefits Act,”.

35 In section 187 (inalienability), in subsection (1), after paragraph (ac) there is

inserted—

“(ad) 25personal independence payment;”.

36 In section 191 (interpretation), in the definition of “benefit”, for “, state

pension credit and an employment and support allowance” there is

substituted “state pension credit, an employment and support allowance

and personal independence payment”.

37 30In Schedule 7 (regulations not requiring prior submission to Social Security

Advisory Committee), before paragraph 1 there is inserted—

Regulations under section 76(3) or 77(3) of the Welfare Reform Act

2011.”

Taxation of Chargeable Gains Act 1992 (c. 12)Taxation of Chargeable Gains Act 1992 (c. 12)

38 35The Taxation of Chargeable Gains Act 1992 is amended as follows.

39 (1) Section 169D (exceptions to sections 169B and 169C) is amended as follows.

(2) In subsection (7), after “managing his affairs;” there is inserted—

“(aa) a person in receipt of the daily living component of personal

independence payment at a rate designated by regulations

40made by the Secretary of State;”.

(3) After subsection (11) there is inserted—

“(12) The power to make regulations under subsection (7)(aa) is

exercisable by statutory instrument; and a statutory instrument

containing such regulations is subject to annulment in pursuance of

5a resolution of either House of Parliament.”

40 (1) In Schedule 1 (application of exempt amount and reporting limits in cases

involving settled property), paragraph 1 is amended as follows.

(2) In sub-paragraph (1), for the words from “disability living allowance” to

“middle rate” there is substituted “qualifying benefit”.

(3) 10After sub-paragraph (1) there is inserted—

“(1A) For the purposes of sub-paragraph (1), each of the following is a

qualifying benefit—

(a) personal independence payment by virtue of entitlement

to the daily living component at a rate designated by

15regulations made by the Secretary of State;

(b) a disability living allowance by virtue of entitlement to the

care component at the highest or middle rate.”

(4) After sub-paragraph (6) there is inserted—

“(6A) The power to make regulations under sub-paragraph (1A)(a) is

20exercisable by statutory instrument; and a statutory instrument

containing such regulations is subject to annulment in pursuance

of a resolution of either House of Parliament.”

Finance Act 1994 (c. 9)Finance Act 1994 (c. 9)

41 (1) In Schedule 7A to the Finance Act 1994 (insurance premium tax: contracts

25that are not taxable), paragraph 3 is amended as follows.

(2) In sub-paragraph (2)(a), for the words from “disability” to the end there is

substituted “qualifying mobility benefit”.

(3) In sub-paragraph (3), for “the disability living allowance or mobility

supplement” there is substituted “the qualifying mobility benefit”.

(4) 30After sub-paragraph (3) there is inserted—

“(3A) For the purposes of this paragraph each of the following is a

qualifying mobility benefit—

(a) the mobility component of personal independence

payment;

(b) 35the mobility component of a disability living allowance;

(c) a mobility supplement.”

Vehicle Excise and Registration Act 1994 (c. 22)Vehicle Excise and Registration Act 1994 (c. 22)

42 (1) In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt

vehicles), paragraph 19 is amended as follows.

(2) 40In sub-paragraph (2)(a), for the words from “a disability living allowance” to

“higher rate” there is substituted “the mobility component of a qualifying

benefit at the relevant rate”.

(3) After sub-paragraph (2) there is inserted—

“(2ZA) For the purposes of this paragraph—

(a) “qualifying benefit” means personal independence

payment or a disability living allowance;

(b) 5“relevant rate” means—

(i) in relation to the mobility component of personal

independence payment, a rate designated by

regulations made by the Secretary of State;

(ii) in relation to the mobility component of a disability

10living allowance, the higher rate.”

(4) In sub-paragraph (2A)—

(a) for the words from “a disability living allowance” to “the higher rate”

there is substituted “the mobility component of a qualifying benefit

at the relevant rate”;

(b) 15in paragraph (a), for the words from “the allowance” to “at that rate”

there is substituted “the qualifying benefit or of receiving the

mobility component of that benefit at the relevant rate”;

(c) in paragraph (c), for “the allowance at the higher rate” there is

substituted “the qualifying benefit at the relevant rate”.

(5) 20In sub-paragraph (3), for the words from “a disability living allowance” to

“the higher rate” there is substituted “the mobility component of a

qualifying benefit at the relevant rate”.

(6) In sub-paragraph (4)(a), after “in receipt of” there is inserted “personal

independence payment or”.

25Value Added Tax Act 1994 (c. 23)Value Added Tax Act 1994 (c. 23)

43 The Value Added Tax Act 1994 is amended as follows.

44 In Part 2 of Schedule 7A (charge to VAT at reduced rate), in note 6 to Group

3, in sub-paragraph (2) after paragraph (a) there is inserted—

“(aa) personal independence payment;”.

45 30In Part 2 of Schedule 8 (zero-rating), in Group 12—

(a) in item 14, for the words from “disability” to “supplement” there is

substituted “qualifying benefit”;

(b) in paragraph (b) of note (6), for the words from “mobility

component” to “supplement” there is substituted “qualifying

35benefit”;

(c) for note (7) there is substituted—

“(7) The following are qualifying benefits for the purposes of

item 14 and note (6)—

(a) the mobility component of personal independence

40payment;

(b) the mobility component of a disability living

allowance (within the meaning of section 71 of the

Social Security Contributions and Benefits Act 1992

or section 71 of the Social Security Contributions

45and Benefits (Northern Ireland) Act 1992);

(c) a mobility supplement within the meaning of

Article 26A of the Naval, Military and Air Forces

etc (Disablement and Death) Service Pensions

Order 1983, Article 25A of the Personal Injuries

5(Civilians) Scheme 1983, Article 3 of the Motor

Vehicles (Exemption from Vehicles Excise Duty)

Order 1985 or Article 3 of the Motor Vehicles

(Exemption from Vehicles Excise Duty) (Northern

Ireland) Order 1985.”

10Social Security (Recovery of Benefits) Act 1997 (c. 27)Social Security (Recovery of Benefits) Act 1997 (c. 27)

46 The Social Security (Recovery of Benefits) Act 1997 is amended as follows.

47 In section 29 (general interpretation), in the definition of “benefit”, after

“employment and support allowance” there is inserted “, personal

independence payment”.

48 15In Schedule 2 (calculation of compensation payment), in the table—

(a) in the section relating to compensation for cost of care incurred

during the relevant period, in the second column, after the entry for

attendance allowance there is inserted “Daily living component of

personal independence payment”;

(b) 20in the section relating to compensation for loss of mobility during the

relevant period, in the second column, after the entry for mobility

allowance there is inserted “Mobility component of personal

independence payment”.

Social Security Act 1998 (c. 14)Social Security Act 1998 (c. 14)

49 25The Social Security Act 1998 is amended as follows.

50 In section 2(2) (use of computers), after paragraph (k) (inserted by Schedule

2 to this Act) there is inserted “or

“(l) Part 4 of that Act.”

51 In section 8 (decisions by Secretary of State)—

(a) 30in subsection (3), after paragraph (ba) there is inserted—

“(baa) personal independence payment;”;

(b) in subsection (4), after the words “Welfare Reform Act 2011”

(inserted by Schedule 2 to this Act) there is inserted “or Part 4 of that

Act.”

52 35In section 11(3) (regulations with respect to decisions), in the definition of

“current legislation”, after the words “Welfare Reform Act 2011” (inserted by

Schedule 2 to this Act) there is inserted “and Part 4 of that Act”.

53 In section 27(7) (restriction on entitlement in cases of error), in the definition

of “benefit”—

(a) 40after paragraph (de) there is inserted—

“(df) personal independence payment;”;

(b) in paragraph (e) for “to (de)” there is substituted “to (df)”.

54 In section 28(3) (correction of errors in decisions etc), after paragraph (h)

(inserted by Schedule 2 to this Act) there is inserted “or

“(i) 45Part 4 of that Act.”

55 In Schedule 3 (decisions against which an appeal lies), in paragraph 3, after

paragraph (g) there is inserted—

“(h) regulations made under section 83(1) of the Welfare

Reform Act 2011.”

5Immigration and Asylum Act 1999 (c. 33)Immigration and Asylum Act 1999 (c. 33)

56 In section 115 of the Immigration and Asylum Act 1999 (exclusion from

benefits)—

(a) in subsection (1), after “support allowance)” there is inserted “or to

personal independence payment”;

(b) 10in subsection (2), at the beginning of paragraph (b) there is inserted

“disability living allowance or”.

Capital Allowances Act 2001 (c. 2)Capital Allowances Act 2001 (c. 2)

57 In section 268D of the Capital Allowances Act 2001 (hire cars for disabled

persons), in subsection (2), before paragraph (a) there is inserted—

“(za) 15the mobility component of personal independence

payment,”.

Social Security Fraud Act 2001 (c. 11)Social Security Fraud Act 2001 (c. 11)

58 The Social Security Fraud Act 2001 is amended as follows.

59 In section 6A(1) (definitions)—

(a) 20in the definition of “disqualifying benefit”, after paragraph (c) there

is inserted—

“(ca) any benefit under Part 4 of the Welfare Reform Act

2011 (personal independence payment) or under any

provision in Northern Ireland which corresponds to

25that Part;”;

(b) in the definition of “sanctionable benefit”, after paragraph (c) there is

inserted—

“(ca) personal independence payment;”.

60 In section 10 (power to supplement and mitigate loss of benefit provisions),

30in subsection (3), after paragraph (bd) (inserted by Schedule 2 to this Act)

there is inserted—

“(be) any benefit under Part 4 of the Welfare Reform Act 2011

(personal independence payment) or under any provision in

Northern Ireland which corresponds to that Part;”.

35Income Tax (Earnings and Pensions) Act 2003 (c. 1)Income Tax (Earnings and Pensions) Act 2003 (c. 1)

61 The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

62 In section 318B (childcare), in subsection (3), before paragraph (a) there is

inserted—

“(za) personal independence payment is payable in respect of him,

40or has ceased to be payable solely because he is a patient,”.

63 In section 677 (UK social security benefits wholly exempt from tax), in

subsection (1), at the appropriate place in Part 1 of Table B there is inserted—

64 In Part 1 of Schedule 1 (abbreviations of Acts), at the end there is inserted—

Finance Act 2005 (c. 7)Finance Act 2005 (c. 7)

65 (1) 10Section 38 of the Finance Act 2005 (meaning of “disabled person”) is

amended as follows.

(2) In subsection (1), after “managing his affairs,” there is inserted—

“(aa) a person in receipt of the daily living component of personal

independence payment at a rate designated by regulations

15made by the Secretary of State,”.

(3) After subsection (1) there is inserted—

“(1A) A person is to be treated as a disabled person under subsection

(1)(aa) if he satisfies the Inland Revenue that if he were to meet the

prescribed conditions as to residence under section 75(3) of the

20Welfare Reform Act 2011 he would be entitled to the daily living

component of personal independence payment at a rate designated

for the purposes of subsection (1)(aa).”

(4) After subsection (2) there is inserted—

“(2A) A person who is (or is treated as) a disabled person under subsection

25(1)(aa) is not to cease to be (or to be treated as) such a disabled person

by reason only of provision made by regulations under section

83(1)(a) of the Welfare Reform Act 2011 (no payment of daily living

component of personal independence payment for persons receiving

certain services).”

(5) 30After subsection (6) there is inserted—

“(7) The power to make regulations under subsection (1)(aa) is

exercisable by statutory instrument; and a statutory instrument

containing such regulations is subject to annulment in pursuance of

a resolution of either House of Parliament.”

Section 90

SCHEDULE 10 Personal independence payment: transitional

General

1 (1) Regulations under section 90 may in particular make provision for the

5purposes of, or in connection with, replacing disability living allowance

with personal independence payment.

(2) In this Schedule “the appointed day” means the day appointed for the

coming into force of section 75.

Claims before the appointed day

2 (1) 10The provision referred to in paragraph 1(1) includes—

(a) provision for a claim for personal independence payment to be made

before the appointed day for a period beginning on or after that day;

(b) provision for a claim for personal independence payment made

before the appointed day to be treated to any extent as a claim for

15disability living allowance;

(c) provision for a claim for disability living allowance made before the

appointed day to be treated to any extent as a claim for personal

independence payment.

(2) The provision referred to in paragraph 1(1) includes provision, where a

20claim for personal independence payment is made (or treated as made)

before the appointed day, for an award on the claim to be made in respect of

a period before the appointed day (including provision as to the conditions

of entitlement for, and the amount of, such an award).