222 Removal of special provision for incapacitated persons and minors
Finance Act 2012 (2012 c 14) | Legislation

Incapacitated persons and minors

222  Removal of special provision for incapacitated persons and minors

(1)     In TMA 1970 omit—

(a)     section 42(8) (procedure for making claims etc on behalf of incapacitated persons),

(b)     section 72 (trustees, guardians, etc of incapacitated persons), and

(c)     section 73 (further provision as to infants).

(2)     In Part 4 of FA 2003 (stamp duty land tax), omit section 106(1)

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