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Legislation
Finance Act 2005

Crossheading Vulnerable persons

  • Section 37 Vulnerable person election
  • Section 38 Meaning of “disabled person”
  • Section 39 Meaning of “relevant minor”
  1. Vulnerable persons
  2. Meaning of “relevant minor”

Section 39 | Meaning of “relevant minor”

From legislation.gov.uk

For the purposes of this Chapter a person is a “relevant minor” if—

(a)he has not yet attained the age of 18, and

(b)at least one of his parents has died.

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