Age of Legal Capacity (Scotland) Act 1991 (c. 50)

SCHEDULES

SCHEDULE 1 AMENDMENT OF ENACTMENTS

Taxes Management Act 1970 (c. 9)

33 In section 73, for the words “parent, guardian or tutor” substitute the words “parent or guardian”.

34 In section 118(1), in the appropriate alphabetical position, insert the following definition—

““infant”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years.”