{
  "url": "https://openlegislation.uk/finance-act-2005/section-39",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-39.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/39",
  "kind": "section",
  "number": "39",
  "heading": "Meaning of “relevant minor”",
  "text": "For the purposes of this Chapter a person is a “relevant minor” if—\n(a) he has not yet attained the age of 18, and\n(b) at least one of his parents has died.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/39",
    "retrieved_at": "2026-10-29T09:16:26.978887+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}