http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/1996-11-01Age of Legal Capacity (Scotland) Act 1991 An Act to make provision in the law of Scotland as to the legal capacity of persons under the age of 18 years to enter into transactions, as to the setting aside and ratification by the court of transactions entered into by such persons and as to guardians of persons under the age of 16 years; to make provision in the law of Scotland relating to the time and date at which a person shall be taken to attain a particular age; and for connected purposes.1991-07-25texttext/xmlenStatute Law Database2011-05-271996-11-01 SCHEDULESSCHEDULE 1 AMENDMENT OF ENACTMENTSSection 10. Defence Act 1842 (c.94)1In section 15, for the words “persons within the age of twenty-one years” substitute the words “or, being persons under legal disability by reason of nonage”; and for the words “come and be at the age of twenty-one years” substitute the words “cease to be under legal disability by reason of nonage or come and be”.2In section 27, for the words “infancy or” substitute the words “persons under legal disability by reason of nonage or of”. Lands Clauses Consolidation (Scotland) Act 1845 (c.19)3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6In section 70, for the word “infancy” substitute the words “legal disability by reason of nonage”. Judicial Factors Act 1849 (c.51)7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Improvement of Land Act 1864 (c.114)16In section 18, for the words “an infant or infants, or a minor or minors” substitute the words “a person under legal disability by reason of nonage”.17In section 24, for the words “infants, minors” substitute the words “persons under legal disability by reason of nonage”.18In section 68, for the word “infant” substitute the words “person under legal disability by reason of nonage”. Titles to Land Consolidation (Scotland) Act 1868 (c.101)19In section 24, for the words “pupil, minor” wherever they occur substitute the words “person under legal disability by reason of nonage”.20In section 62, for the words “in nonage” substitute the words “under legal disability by reason of nonage”.21In section 119, for the words “of full age, or in pupillarity or minority, or although he should be subject to any legal incapacity” substitute the words “subject to any legal incapacity or not”. Colonial Stock Act 1877 (c.59)22In section 26 (definitions) after the definition of “colony” there shall be inserted—The expression “infant”, in relation to Scotland, means a person under legal disability by reason of nonage, and the expression “infancy” shall be construed accordingly: Heritable Securities (Scotland) Act 1894 (c.44)23In section 13, for the words “in pupillarity or minority, or subject to any legal incapacity” substitute the words “subject to any legal disability by reason of nonage or otherwise”; and after the word “curators,” insert the word “guardians”. Merchant Shipping Act 1894 (c.60)24In section 55(1), for the word “infancy” substitute the words “legal disability by reason of nonage”. Trusts (Scotland) Act 1921 (c.58)25In section 2, in the definitions of “trust” and “trust deed”, after the word “curator” insert the word “guardian”, and, in the definition of “trustee”, for the words from “tutor” to “curator” substitute the words “tutor, curator, guardian (including a father or mother acting as guardian of a child under the age of 16 years)”. Conveyancing (Scotland) Act 1924 (c.27)26In section 41(1), for the words from “in pupillarity” to “incapacity” substitute the words “subject to any legal disability by reason of nonage or otherwise”. Trusts (Scotland) Act 1961 (c.57)27In section 1, in subsection (1)(a) after the word “who” insert the words “because of any legal disability”, and, in subsection (2), for the words “over the age of pupillarity” substitute the words “of or over the age of 16 years”. Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c.49)28In section 20(3)(c), for “18” substitute “16”.29In section 43(10), for the words “tutor or curator” substitute the word “guardian”. National Loans Act 1968 (c.13)30In section 14(5)(a), for the words from “of unsound” to “disability” substitute the words “under legal disability by reason of nonage or otherwise”. Social Work (Scotland) Act 1968 (c.49)31In section 16(11)(c), for the words “tutor or curator” substitute the word “guardian”.32In section 18(4), for the words “tutor or curator of an infant” substitute the words “guardian of a child”. Taxes Management Act 1970 (c.9)33In section 73, for the words “parent, guardian or tutor” substitute the words “parent or guardian”.34In section 118(1), in the appropriate alphabetical position, insert the following definition—infant”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years. Sheriff Courts (Scotland) Act 1971 (c.58)35In section 37(2A), for the words “tutory, curatory” substitute the word “guardianship”. Adoption (Scotland) Act 1978 (c.28)36In section 65(1), in paragraph (b) of the definition of “guardian” for the words “tutory, curatory” substitute the word “guardianship”. Matrimonial Homes (Family Protection) (Scotland) Act 1981 (c.59)37In section 7(1)(d), for the words “a minor” substitute the words “under legal disability by reason of nonage”. Civil Jurisdiction and Judgments Act 1982 (c.27)38In Schedule 9, in paragraph 3 for the words “tutory and curatory” substitute the words “ guardianship of children ”. Companies Act 1985 (c.6)39In sections 203(1), 327(2)(b) and 328(8), for the words “pupil or minor” substitute the words “person under the age of 18 years”. Family Law (Scotland) Act 1985 (c.37)40In section 2(4)(c)(i), for the words “father or mother” substitute the words “parent or guardian”. Law Reform (Parent and Child) (Scotland) Act 1986 (c.9)41For section 4 substitute the following section— Power of parent to appoint guardian.4The parent of a child may appoint any person to be guardian of the child after his death, but any such appointment shall be of no effect unless—athe appointment is in writing and signed by the parent; andbthe parent at the time of his death was guardian of the child or would have been such guardian if he had survived until after the birth of the child.42In section 6(2), for the words “pupil child” substitute the words “child under the age of 16 years”; and for the word “tutor” substitute the word “guardian”.43In section 8, in paragraph (a) of the definition of “child” after the words “in relation to” insert the word “guardianship,” and in paragraph (d) for the words from “custody” to “curatory” substitute the words “guardianship, custody or access”; and in the definition of “parental rights” for the words “tutory, curatory” substitute the word “guardianship”. Family Law Act 1986 (c.55)44In section 1(1)(b)(ix), for the words “tutory or curatory” substitute the word “guardianship”.45In section 16, in subsections (1) and (4) for the words “tutory or curatory” substitute the word “guardianship” and for the words “pupil or minor” substitute the word “child”; and in subsection (2) for the words “factor loco tutoris” substitute the words “judicial factor”.46In section 18(2), for the words “tutory or curatory of a pupil or minor” substitute the words “guardianship of a child”.47In section 35(4)(b), for the words “tutor or curator” substitute the word “guardian”. Income and Corporation Taxes Act 1988 (c.1)48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 1 para. 3 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 4 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 5 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 7 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 8 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 9 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 10 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 11 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 12 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 13 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 14 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 15 repealed (1.11.1996) by 1995 c. 36, s. 105(5), Sch. 5 (with s. 103(1)); S.I. 1996/2203, art. 3(3), Sch. TableSch. 1 para. 48 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(8)
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<Text>In section 15, for the words “persons within the age of twenty-one years” substitute the words “or, being persons under legal disability by reason of nonage”; and for the words “come and be at the age of twenty-one years” substitute the words “cease to be under legal disability by reason of nonage or come and be”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/2/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/2" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>In section 27, for the words “infancy or” substitute the words “persons under legal disability by reason of nonage or of”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/lands-clauses-consolidation-scotland-act-1845-c19/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/lands-clauses-consolidation-scotland-act-1845-c19" NumberOfProvisions="4" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-lands-clauses-consolidation-scotland-act-1845-c19">
<Title> Lands Clauses Consolidation (Scotland) Act 1845 (c.19)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/3/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/3" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-3">
<Pnumber>
<CommentaryRef Ref="c932240"/>
3
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/4/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/4" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-4">
<Pnumber>
<CommentaryRef Ref="c932241"/>
4
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/5/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/5" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-5">
<Pnumber>
<CommentaryRef Ref="c932242"/>
5
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/6/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/6" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-6">
<Pnumber>6</Pnumber>
<P1para>
<Text>In section 70, for the word “infancy” substitute the words “legal disability by reason of nonage”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/judicial-factors-act-1849-c51/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/judicial-factors-act-1849-c51" NumberOfProvisions="9" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-judicial-factors-act-1849-c51">
<Title> Judicial Factors Act 1849 (c.51)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/7/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/7" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-7">
<Pnumber>
<CommentaryRef Ref="c932243"/>
7
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/8/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/8" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-8">
<Pnumber>
<CommentaryRef Ref="c932244"/>
8
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/9/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/9" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-9">
<Pnumber>
<CommentaryRef Ref="c932245"/>
9
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/10/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/10" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-10">
<Pnumber>
<CommentaryRef Ref="c932246"/>
10
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/11/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/11" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-11">
<Pnumber>
<CommentaryRef Ref="c932247"/>
11
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/12/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/12" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-12">
<Pnumber>
<CommentaryRef Ref="c932248"/>
12
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/13/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/13" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-13">
<Pnumber>
<CommentaryRef Ref="c932249"/>
13
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/14/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/14" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-14">
<Pnumber>
<CommentaryRef Ref="c932250"/>
14
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/15/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/15" RestrictExtent="S" RestrictStartDate="1996-11-01" id="schedule-1-paragraph-15">
<Pnumber>
<CommentaryRef Ref="c932251"/>
15
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/improvement-of-land-act-1864-c114/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/improvement-of-land-act-1864-c114" NumberOfProvisions="3" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-improvement-of-land-act-1864-c114">
<Title> Improvement of Land Act 1864 (c.114)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/16/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/16" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-16">
<Pnumber>16</Pnumber>
<P1para>
<Text>In section 18, for the words “an infant or infants, or a minor or minors” substitute the words “a person under legal disability by reason of nonage”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/17/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/17" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-17">
<Pnumber>17</Pnumber>
<P1para>
<Text>In section 24, for the words “infants, minors” substitute the words “persons under legal disability by reason of nonage”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/18/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/18" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-18">
<Pnumber>18</Pnumber>
<P1para>
<Text>In section 68, for the word “infant” substitute the words “person under legal disability by reason of nonage”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/titles-to-land-consolidation-scotland-act-1868-c101/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/titles-to-land-consolidation-scotland-act-1868-c101" NumberOfProvisions="3" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-titles-to-land-consolidation-scotland-act-1868-c101">
<Title> Titles to Land Consolidation (Scotland) Act 1868 (c.101)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/19/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/19" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-19">
<Pnumber>19</Pnumber>
<P1para>
<Text>
In section 24, for the words “
<Term id="term-pupil-minor">pupil, minor</Term>
” wherever they occur substitute the words “person under legal disability by reason of nonage”.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/20/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/20" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>In section 62, for the words “in nonage” substitute the words “under legal disability by reason of nonage”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/21/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/21" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-21">
<Pnumber>21</Pnumber>
<P1para>
<Text>In section 119, for the words “of full age, or in pupillarity or minority, or although he should be subject to any legal incapacity” substitute the words “subject to any legal incapacity or not”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/colonial-stock-act-1877-c59/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/colonial-stock-act-1877-c59" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-colonial-stock-act-1877-c59">
<Title> Colonial Stock Act 1877 (c.59)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/22/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/22" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-22">
<Pnumber>22</Pnumber>
<P1para>
<Text>In section 26 (definitions) after the definition of “colony” there shall be inserted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3para>
<Text>
The expression “
<Term>infant</Term>
”, in relation to Scotland, means a person under legal disability by reason of nonage, and the expression “
<Term>infancy</Term>
” shall be construed accordingly:
</Text>
</P3para>
</BlockAmendment>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/heritable-securities-scotland-act-1894-c44/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/heritable-securities-scotland-act-1894-c44" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-heritable-securities-scotland-act-1894-c44">
<Title> Heritable Securities (Scotland) Act 1894 (c.44)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/23/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/23" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-23">
<Pnumber>23</Pnumber>
<P1para>
<Text>In section 13, for the words “in pupillarity or minority, or subject to any legal incapacity” substitute the words “subject to any legal disability by reason of nonage or otherwise”; and after the word “curators,” insert the word “guardians”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/merchant-shipping-act-1894-c60/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/merchant-shipping-act-1894-c60" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-merchant-shipping-act-1894-c60">
<Title> Merchant Shipping Act 1894 (c.60)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/24/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/24" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-24">
<Pnumber>24</Pnumber>
<P1para>
<Text>In section 55(1), for the word “infancy” substitute the words “legal disability by reason of nonage”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/trusts-scotland-act-1921-c58/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/trusts-scotland-act-1921-c58" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-trusts-scotland-act-1921-c58">
<Title> Trusts (Scotland) Act 1921 (c.58)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/25/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/25" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-25">
<Pnumber>25</Pnumber>
<P1para>
<Text>In section 2, in the definitions of “trust” and “trust deed”, after the word “curator” insert the word “guardian”, and, in the definition of “trustee”, for the words from “tutor” to “curator” substitute the words “tutor, curator, guardian (including a father or mother acting as guardian of a child under the age of 16 years)”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/conveyancing-scotland-act-1924-c27/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/conveyancing-scotland-act-1924-c27" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-conveyancing-scotland-act-1924-c27">
<Title> Conveyancing (Scotland) Act 1924 (c.27)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/26/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/26" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-26">
<Pnumber>26</Pnumber>
<P1para>
<Text>In section 41(1), for the words from “in pupillarity” to “incapacity” substitute the words “subject to any legal disability by reason of nonage or otherwise”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/trusts-scotland-act-1961-c57/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/trusts-scotland-act-1961-c57" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-trusts-scotland-act-1961-c57">
<Title> Trusts (Scotland) Act 1961 (c.57)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/27/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/27" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-27">
<Pnumber>27</Pnumber>
<P1para>
<Text>In section 1, in subsection (1)(a) after the word “who” insert the words “because of any legal disability”, and, in subsection (2), for the words “over the age of pupillarity” substitute the words “of or over the age of 16 years”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/registration-of-births-deaths-and-marriages-scotland-act-1965-c49/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/registration-of-births-deaths-and-marriages-scotland-act-1965-c49" NumberOfProvisions="2" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-registration-of-births-deaths-and-marriages-scotland-act-1965-c49" RestrictEndDate="2007-01-01">
<Title> Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c.49)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/28/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/28" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-28" RestrictEndDate="2007-01-01">
<Pnumber>28</Pnumber>
<P1para>
<Text>In section 20(3)(c), for “18” substitute “16”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/29/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/29" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-29">
<Pnumber>29</Pnumber>
<P1para>
<Text>In section 43(10), for the words “tutor or curator” substitute the word “guardian”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/national-loans-act-1968-c13/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/national-loans-act-1968-c13" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-national-loans-act-1968-c13">
<Title> National Loans Act 1968 (c.13)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/30/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/30" RestrictStartDate="1991-09-25" ConfersPower="true" id="schedule-1-paragraph-30">
<Pnumber>30</Pnumber>
<P1para>
<Text>In section 14(5)(a), for the words from “of unsound” to “disability” substitute the words “under legal disability by reason of nonage or otherwise”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/social-work-scotland-act-1968-c49/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/social-work-scotland-act-1968-c49" NumberOfProvisions="2" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-social-work-scotland-act-1968-c49">
<Title> Social Work (Scotland) Act 1968 (c.49)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/31/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/31" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-31">
<Pnumber>31</Pnumber>
<P1para>
<Text>In section 16(11)(c), for the words “tutor or curator” substitute the word “guardian”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/32/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/32" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-32">
<Pnumber>32</Pnumber>
<P1para>
<Text>In section 18(4), for the words “tutor or curator of an infant” substitute the words “guardian of a child”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/taxes-management-act-1970-c9/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/taxes-management-act-1970-c9" NumberOfProvisions="2" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-taxes-management-act-1970-c9" RestrictEndDate="2012-07-17">
<Title> Taxes Management Act 1970 (c.9)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/33/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/33" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-33" RestrictEndDate="2012-07-17">
<Pnumber>33</Pnumber>
<P1para>
<Text>In section 73, for the words “parent, guardian or tutor” substitute the words “parent or guardian”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/34/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/34" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-34" RestrictEndDate="2012-07-17">
<Pnumber>34</Pnumber>
<P1para>
<Text>In section 118(1), in the appropriate alphabetical position, insert the following definition—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term>infant</Term>
”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years.
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/sheriff-courts-scotland-act-1971-c58/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/sheriff-courts-scotland-act-1971-c58" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-sheriff-courts-scotland-act-1971-c58">
<Title> Sheriff Courts (Scotland) Act 1971 (c.58)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/35/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/35" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-35">
<Pnumber>35</Pnumber>
<P1para>
<Text>In section 37(2A), for the words “tutory, curatory” substitute the word “guardianship”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/adoption-scotland-act-1978-c28/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/adoption-scotland-act-1978-c28" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-adoption-scotland-act-1978-c28" RestrictEndDate="2009-09-28">
<Title> Adoption (Scotland) Act 1978 (c.28)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/36/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/36" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-36" RestrictEndDate="2009-09-28">
<Pnumber>36</Pnumber>
<P1para>
<Text>In section 65(1), in paragraph (b) of the definition of “guardian” for the words “tutory, curatory” substitute the word “guardianship”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/matrimonial-homes-family-protection-scotland-act-1981-c59/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/matrimonial-homes-family-protection-scotland-act-1981-c59" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-matrimonial-homes-family-protection-scotland-act-1981-c59">
<Title> Matrimonial Homes (Family Protection) (Scotland) Act 1981 (c.59)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/37/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/37" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-37">
<Pnumber>37</Pnumber>
<P1para>
<Text>In section 7(1)(d), for the words “a minor” substitute the words “under legal disability by reason of nonage”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/civil-jurisdiction-and-judgments-act-1982-c27/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/civil-jurisdiction-and-judgments-act-1982-c27" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-civil-jurisdiction-and-judgments-act-1982-c27">
<Title> Civil Jurisdiction and Judgments Act 1982 (c.27)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/38/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/38" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-38">
<Pnumber>38</Pnumber>
<P1para>
<Text>
In Schedule 9, in paragraph 3 for the words “tutory and curatory” substitute the words
<InlineAmendment>“ guardianship of children ”</InlineAmendment>
.
</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/companies-act-1985-c6/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/companies-act-1985-c6" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-companies-act-1985-c6" RestrictEndDate="2007-04-06">
<Title> Companies Act 1985 (c.6)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/39/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/39" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-39" RestrictEndDate="2007-04-06">
<Pnumber>39</Pnumber>
<P1para>
<Text>In sections 203(1), 327(2)(b) and 328(8), for the words “pupil or minor” substitute the words “person under the age of 18 years”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/family-law-scotland-act-1985-c37/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/family-law-scotland-act-1985-c37" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-family-law-scotland-act-1985-c37">
<Title> Family Law (Scotland) Act 1985 (c.37)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/40/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/40" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-40">
<Pnumber>40</Pnumber>
<P1para>
<Text>In section 2(4)(c)(i), for the words “father or mother” substitute the words “parent or guardian”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/law-reform-parent-and-child-scotland-act-1986-c9/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/law-reform-parent-and-child-scotland-act-1986-c9" NumberOfProvisions="4" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-law-reform-parent-and-child-scotland-act-1986-c9">
<Title> Law Reform (Parent and Child) (Scotland) Act 1986 (c.9)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/41/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/41" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-41">
<Pnumber>41</Pnumber>
<P1para>
<Text>For section 4 substitute the following section—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title> Power of parent to appoint guardian.</Title>
<P1>
<Pnumber>4</Pnumber>
<P1para>
<Text>The parent of a child may appoint any person to be guardian of the child after his death, but any such appointment shall be of no effect unless—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the appointment is in writing and signed by the parent; and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the parent at the time of his death was guardian of the child or would have been such guardian if he had survived until after the birth of the child.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/42/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/42" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-42">
<Pnumber>42</Pnumber>
<P1para>
<Text>In section 6(2), for the words “pupil child” substitute the words “child under the age of 16 years”; and for the word “tutor” substitute the word “guardian”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/43/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/43" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-43">
<Pnumber>43</Pnumber>
<P1para>
<Text>In section 8, in paragraph (a) of the definition of “child” after the words “in relation to” insert the word “guardianship,” and in paragraph (d) for the words from “custody” to “curatory” substitute the words “guardianship, custody or access”; and in the definition of “parental rights” for the words “tutory, curatory” substitute the word “guardianship”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/family-law-act-1986-c55/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/family-law-act-1986-c55" NumberOfProvisions="4" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-family-law-act-1986-c55">
<Title> Family Law Act 1986 (c.55)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/44/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/44" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-44">
<Pnumber>44</Pnumber>
<P1para>
<Text>In section 1(1)(b)(ix), for the words “tutory or curatory” substitute the word “guardianship”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/45/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/45" RestrictStartDate="1991-09-25" ConfersPower="true" id="schedule-1-paragraph-45">
<Pnumber>45</Pnumber>
<P1para>
<Text>In section 16, in subsections (1) and (4) for the words “tutory or curatory” substitute the word “guardianship” and for the words “pupil or minor” substitute the word “child”; and in subsection (2) for the words “factor loco tutoris” substitute the words “judicial factor”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/46/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/46" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-46">
<Pnumber>46</Pnumber>
<P1para>
<Text>In section 18(2), for the words “tutory or curatory of a pupil or minor” substitute the words “guardianship of a child”.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/47/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/47" RestrictStartDate="1991-09-25" id="schedule-1-paragraph-47">
<Pnumber>47</Pnumber>
<P1para>
<Text>In section 35(4)(b), for the words “tutor or curator” substitute the word “guardian”.</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/crossheading/income-and-corporation-taxes-act-1988-c1/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/crossheading/income-and-corporation-taxes-act-1988-c1" NumberOfProvisions="1" RestrictStartDate="1991-09-25" id="schedule-1-crossheading-income-and-corporation-taxes-act-1988-c1">
<Title> Income and Corporation Taxes Act 1988 (c.1)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1991/50/schedule/1/paragraph/48/1996-11-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/48" RestrictExtent="S" RestrictStartDate="1995-05-01" id="schedule-1-paragraph-48">
<Pnumber>
<CommentaryRef Ref="c932252"/>
48
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c932240" Type="F">
<Para>
<Text>
<CitationSubRef id="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3">Sch. 1 para. 3</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00067" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00068" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00067" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00069" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00067" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00070" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00067" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00071" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00072" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00071" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00073" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00071" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932241" Type="F">
<Para>
<Text>
<CitationSubRef id="c00074" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/4" SectionRef="schedule-1-paragraph-4">Sch. 1 para. 4</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00075" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00076" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00075" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00075" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00078" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00075" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00079" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00080" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00079" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00081" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00079" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932242" Type="F">
<Para>
<Text>
<CitationSubRef id="c00082" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/5" SectionRef="schedule-1-paragraph-5">Sch. 1 para. 5</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00083" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00084" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00083" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00085" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00083" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00083" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00087" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00088" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00087" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00089" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00087" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932243" Type="F">
<Para>
<Text>
<CitationSubRef id="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/7" SectionRef="schedule-1-paragraph-7">Sch. 1 para. 7</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00091" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00092" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00091" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00093" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00091" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00094" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00091" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00095" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00096" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00095" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00097" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00095" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932244" Type="F">
<Para>
<Text>
<CitationSubRef id="c00098" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/8" SectionRef="schedule-1-paragraph-8">Sch. 1 para. 8</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00099" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00100" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00099" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00101" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00099" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00102" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00099" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00103" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00104" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00103" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00105" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00103" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932245" Type="F">
<Para>
<Text>
<CitationSubRef id="c00106" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/9" SectionRef="schedule-1-paragraph-9">Sch. 1 para. 9</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00107" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00107" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00107" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00110" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00107" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00111" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00112" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00111" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00113" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00111" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932246" Type="F">
<Para>
<Text>
<CitationSubRef id="c00114" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/10" SectionRef="schedule-1-paragraph-10">Sch. 1 para. 10</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00115" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00116" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00115" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00117" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00115" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00118" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00115" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00119" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00120" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00119" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00121" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00119" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932247" Type="F">
<Para>
<Text>
<CitationSubRef id="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/11" SectionRef="schedule-1-paragraph-11">Sch. 1 para. 11</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00123" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00124" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00123" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00123" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00126" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00123" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00127" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00128" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00127" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00129" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00127" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932248" Type="F">
<Para>
<Text>
<CitationSubRef id="c00130" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/12" SectionRef="schedule-1-paragraph-12">Sch. 1 para. 12</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00131" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00132" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00131" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00133" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00131" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00134" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00131" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00135" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00136" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00135" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00137" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00135" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932249" Type="F">
<Para>
<Text>
<CitationSubRef id="c00138" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/13" SectionRef="schedule-1-paragraph-13">Sch. 1 para. 13</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00139" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00140" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00139" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00141" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00139" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00142" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00139" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00143" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00144" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00143" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00145" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00143" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932250" Type="F">
<Para>
<Text>
<CitationSubRef id="c00146" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/14" SectionRef="schedule-1-paragraph-14">Sch. 1 para. 14</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00147" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00148" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00147" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00149" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00147" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00150" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00147" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00151" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00152" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00151" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00153" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00151" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932251" Type="F">
<Para>
<Text>
<CitationSubRef id="c00154" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/15" SectionRef="schedule-1-paragraph-15">Sch. 1 para. 15</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/36" id="c00155" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="36">1995 c. 36</Citation>
,
<CitationSubRef id="c00156" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/105/5" CitationRef="c00155" SectionRef="section-105-5">s. 105(5)</CitationSubRef>
,
<CitationSubRef id="c00157" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/schedule/5" Operative="true" CitationRef="c00155" SectionRef="schedule-5">Sch. 5</CitationSubRef>
(with
<CitationSubRef id="c00158" URI="http://www.legislation.gov.uk/id/ukpga/1995/36/section/103/1" CitationRef="c00155" SectionRef="section-103-1">s. 103(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2203" id="c00159" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2203">S.I. 1996/2203</Citation>
,
<CitationSubRef id="c00160" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/article/3/3" CitationRef="c00159" SectionRef="article-3-3">art. 3(3)</CitationSubRef>
,
<CitationSubRef id="c00161" URI="http://www.legislation.gov.uk/id/uksi/1996/2203/schedule" Operative="true" CitationRef="c00159" SectionRef="schedule">Sch.</CitationSubRef>
Table
</Text>
</Para>
</Commentary>
<Commentary id="c932252" Type="F">
<Para>
<Text>
<CitationSubRef id="c00162" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/1/paragraph/48" SectionRef="schedule-1-paragraph-48">Sch. 1 para. 48</CitationSubRef>
repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00163" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" CitationRef="c00163" SectionRef="section-162">s. 162</CitationSubRef>
,
<CitationSubRef id="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/VIII/8" Operative="true" CitationRef="c00163" SectionRef="schedule-29-part-VIII-8">Sch. 29 Pt. VIII(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>