Why is HMRC making tax so diabolical?

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第十三条 精神病人、智力残疾人在不能辨认或者不能控制自己行为的时候违反治安管理的,不予处罚,但是应当责令其监护人加强看护管理和治疗。间歇性的精神病人在精神正常的时候违反治安管理的,应当给予处罚。尚未完全丧失辨认或者控制自己行为能力的精神病人、智力残疾人违反治安管理的,应当给予处罚,但是可以从轻或者减轻处罚。

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