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.

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