67 Receipts by minors

| Commentary

67 Receipts by minors

| Commentary

67 Receipts by minors

Generally, a minor cannot give a valid receipt1. The exceptions to this rule are where:

  1. 67.1

        statute provides otherwise2;

  2. 67.2

        the instrument of donation otherwise directs3;

  3. 67.3

        a married minor gives a receipt for income to which he is entitled, including statutory accumulations of income advanced during his minority4; and

  4. 67.4

        a minor has attained majority in the country of his domicile and gives a receipt for funds standing to his credit in court in England5.

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