# Finance Act 2005, Section 39: Meaning of “relevant minor”


For the purposes of this Chapter a person is a “relevant minor” if—
(a) he has not yet attained the age of 18, and
(b) at least one of his parents has died.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/section/39 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.