Section 9 Time at which a person attains a particular age.C1
England and Wales
(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 enactment, deed, will or other instrument, has effect subject to any provision therein.
Annotations
Modifications
- C1
S. 9 excluded by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 259(9)