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