Clause 220 - Removal of special provision for incapacitated persons and minors

Part of Finance Bill – in a Public Bill Committee at 6:30 pm on 26 June 2012.

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Photo of Julie Hilling Julie Hilling Labour, Bolton West 6:30, 26 June 2012

It does demonstrate how little attention we pay to details of legislation. I welcome the proposal, as someone who has spent my adult life fighting for equality. It is right to use the correct terminology in our legislation, and not words that are deeply offensive and have been for a long time. When we use the word “infant” in tax description, we mean people under 18, not the young children we would expect. Like my hon.  Friend the Member for Kilmarnock and Loudoun, I welcome the changes to the language to reflect current usage.