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Finance Act 2012

Details of the Section

2.Subsections (1) and (2) remove provisions of the Taxes Management Act 1970 and the Finance Act 2003 which relate to income tax and stamp duty land tax and confer different rights and obligations on the representatives of incapacitated persons (including minors), and on parents and guardians of minors generally.

3.Subsection (4)(a) removes the definitions of an “incapacitated person” and an “infant” from the Taxes Management Act 1970.

4.Subsections 4(b) to (e) make further consequential amendments to other legislation.

5.Subsections (5) and (6) make provision as to when the changes have effect.

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