Market leading insight for tax experts
View online issue

Definition of ‘incapacitated person’: regulations

printer Mail

The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations, SI 2012/886, amend three regulations that have relied on the definition of an incapacitated person at TMA 1970 s 118, which is to be revoked.

Categories: News , Private client taxes
EDITOR'S PICKstar
Top