Written question asked by Lord Carter (Labour), in the House of Lords. It was answered by Lord McKenzie of Luton (Labour) on Monday, 19 December 2005.

Taxes Management Act 1970: Section 118

Question: When they propose to amend Section 118 of the Taxes Management Act 1970 to remove the words ““person of unsound mind, lunatic, idiot or insane person””; and what amendment they propose in place of these words.

Answer: As my right honourable friend the Chancellor of the Exchequer announced in the recent Pre-Budget Report, Her Majesty’s Revenue and Customs is reviewing its administrative rules, and will develop and consult on a new management Act that will bring together the rules for the main taxes. This will provide an opportunity to revise and modernise the definition of an ““incapacitated person”” in Section 118 Taxes Management Act 1970. HMRC will consult on a new draft definition.

Secondary information