Trust Taxation

The Adults with Incapacity Act 2000 is to be substantially amended by the Adult Support and Protection (Scotland) Act 2007. Part 3 of the 2000 Act (Accounts and Funds) is being completely replaced and further amendments are being made throughout the Act. In addition, this new edition of the Act will take into account amendments made by: *Mental Health (Care and Treatment (Scotland) Act 2003 *Medicines for Human Use (Clinical Trials) Regulations 2004 *Smoking, Health and Social Care (Scotland) Act 2005 *Family Law (Scotland) Act 2006 *Human Tissue (Scotland) Act 2006 The last edition of the Adults with Incapacity Act was published jointly with the Mental Health (Scotland) Act 1984. Subsequently the law relating to mental health has been replaced by the Mental Health (Care and Treatment) (Scotland) Act 2003. These two Acts will now be published separately. As with the 1st edition, annotations will be supplied by the leading authority on the subject, Adrian D Ward