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Official guidance
Trusts, Settlements and Estates Manual

TSEM6500 · Legal background to trusts and estates: an introduction to Scottish law - table of contents

  • TSEM6502 · Legal Background to Trusts and Estates: Summary of notes on Scottish law
  • TSEM6503 · Legal Background to Trusts and Estates: Scottish legal terms
  • TSEM6504 · Legal Background to Trusts and Estates: Basis of the Scottish legal system
  • TSEM6505 · Legal background to trusts and estates: Scottish law - natural justice and equity
  • TSEM6506 · Legal Background to Trusts and Estates: Applying the law to Scottish trusts
  • TSEM6507 · Legal background to trusts and estates: Scottish law -categories of property
  • TSEM6508 · Legal background to trusts and estates: Scottish law - minority
  • TSEM6509 · Legal background to trusts and estates: Scottish law - age of legal capacity
  1. Legal background to trusts and estates: an introduction to Scottish law - table of contents
  2. Legal background to trusts and estates: Scottish law - minority

TSEM6508 | Legal background to trusts and estates: Scottish law - minority

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Trusts (Scotland) Act 1961/Section 5

In Scotland, a child comes of age at 18. This is the same as the rest of the United Kingdom.

The word ’minor’ can be used in connection with Section 5 of the Trusts (Scotland) Act 1961. In that context it means a person under the age of 21. Sometime this definition is used throughout a trust deed.

Section 5 of the Trusts (Scotland) Act 1961 governs the period that trustees can accumulate income.

TSEM6509 has details of the age of legal capacity.

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