Practical Law UK Glossary 5-382-6982 (Approx. 5 pages)
Glossary
Disabled person
For inheritance tax (IHT), income tax and capital gains tax (CGT) purposes, a person who meets one or both of the following conditions:
They are incapable of administering their property or managing their affairs because of mental disorder within the meaning of the Mental Health Act 1983.
They receive certain welfare benefits (such as the personal independence payment (PIP)) or would be entitled to receive them but for specified reasons (such as being in hospital).