Commentary

A1.153 Persons, branches, legatees and personal representatives

Administration and compliance

A1.153 Persons, branches, legatees and personal representatives

A1.153 Persons, branches, legatees and personal representatives

These definitions do not apply if the context otherwise requires.

'Child' includes an adopted child1.

'Step-child' in relation to a civil partner is construed in accordance with the Civil Partnership Act 2004, s 2462.

'Person' includes a body of persons corporate or unincorporate3. The term 'individual' is usually used to refer to a human being4.

'Incapacitated person' meant, in TMA 1970, prior to its removal for 2012/13 and subsequent years, any infant, person of unsound mind, lunatic, idiot or insane person5.

'Branch or agency' means any factorship, agency, receivership, branch or management6; for capital gains purposes it excludes

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