(1)The time at which a person attains a particular age expressed in years shall be the commencement of the relevant anniversary of the date of his birth.
(2)This section applies only where the relevant anniversary falls on a date after that on which this section comes into force, and, in relation to any enactment, deed, will or other instrument, has effect subject to any provision therein.
Modifications etc. (not altering text)
C1S. 9 excluded by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 259(9)