5Time at which a person attains a particular age.N.I.
(1)The time at which a person attains a particular age expressed in years shall be the commencement of the relevant anniversary of the date of his birth.
(2)This section applies only where the relevant anniversary falls on a date after that on which this section comes into force, and, in relation to any statutory provision, deed, will, or other instrument, has effect subject to any provision therein.