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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 - age of legal capacity

TSEM6509 | Legal background to trusts and estates: Scottish law - age of legal capacity

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

Age of Legal Capacity (Scotland) Act 1991

From 25 September 1991, a child is under no legal incapacity from the age of 16. The provision was in the Age of Legal Capacity (Scotland) Act 1991. This means that children of 16 can

  • sign a contract

  • claim a tax repayment

  • require trustees to pay over funds in which they have a vested interest

  • make a trust or a will

Until 23 September 1991, it was possible for a will to be made by

  • boys of 14 or over

  • girls of 12 or over.

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