Finance (No.2) Act 2023
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Amendment of section 3 of Principal Act (Interpretation of Income Tax Acts) | ||
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84. Section 3 of the Principal Act is amended— | ||
(a) in subsection (1), by the substitution of the following definition for the definition of “incapacitated person”: | ||
“ ‘incapacitated person’ shall be construed in accordance with subsection (5);”, | ||
and | ||
(b) by the insertion of the following subsection after subsection (4): | ||
“(5) References in the Income Tax Acts to an incapacitated person shall, except where the contrary intention appears, be construed as references to a person who is— | ||
(a) a person who lacks capacity within the meaning of the Assisted Decision-Making (Capacity) Act 2015 , or | ||
(b) a minor.”. |