Section 3 of the Principal Act is amended -

(a) in subsection (1), by the substitution of the following definition for the definition of "incapacitated person":

"‘incapacitated person’ shall be construed in accordance with subsection (5);",

and

(b) by the insertion of the following subsection after subsection (4):

"(5) References in the Income Tax Acts to an incapacitated person shall, except where the contrary intention appears, be construed as references to a person who is -

(a) a person who lacks capacity within the meaning of the Assisted Decision-Making (Capacity) Act 2015, or

(b) a minor.".