1.Section 222 removes the current definition of “incapacitated person” from the Taxes Management Act 1970. This section also removes linked provisions in the Taxes Management Act (and other similar legislation) that confer certain rights and obligations on the person that represents an incapacitated person. The general legal framework for appointing people to assist those who lack capacity will continue to operate in relation to tax.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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