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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
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Legal background to trusts and estates: Scottish law - minority

Trusts (Scotland) Act 1961/Section 5

In Scotland, a child comes of age at 18. This is the same as the rest of the United Kingdom.

The word ’minor’ can be used in connection with Section 5 of the Trusts (Scotland) Act 1961. In that context it means a person under the age of 21. Sometime this definition is used throughout a trust deed.

Section 5 of the Trusts (Scotland) Act 1961 governs the period that trustees can accumulate income.

TSEM6509 has details of the age of legal capacity.