The Capital Allowances (Vehicles for the Disabled) (Similar Payments) Order 1984
Section 43(3), Finance Act 1971, and section 64(12), Finance Act 1980, both as amended by section 61, Finance Act 1984, empower the Treasury to specify payments as being similar to certain mobility allowances payable under social security legislation and certain war pension mobility supplements, with the consequence that first-year capital allowances are available for expenditure incurred in providing mechanically propelled vehicles wholly or mainly for the use of persons in receipt of such payments.