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Definition of ‘incapacitated person’: regulations

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The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations, SI 2012/886, amend three regulations that have relied on the definition of an incapacitated person at

The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations, SI 2012/886, amend three regulations that have relied on the definition of an incapacitated person at TMA 1970 s 118, which is to be revoked.

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