Interests in possession: age of majority
These principles also govern the application of the provisions of the Trustee Acts, asdescribed in CG36333 - CG36336, to pre-1970 deeds and wills. Most other statutes whichrefer to an age of majority or infancy are treated as referring to the age 18 instead of21. This may cause difficulties in the case of deeds or wills made before 1925, which arenot governed by the Trustee Act, but by earlier legislation. If necessary HMRC TrustsDirectors Office, Bootle or Capital Gains Technical Group should be consulted.