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Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

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2A. Provisions relating to affected persons

(1) In this section—

Act of 1965” means the Succession Act 1965;

affected person” shall be construed in accordance with section 4B(11) of the Act of 1965;

social father” and “social mother” have the same meaning, respectively, as they have in section 4B(12) of the Act of 1965.

(2) For the purposes of subsection (3), the relationship—

(a) between an affected person and his or her father and mother, and

(b) between an affected person and his or her social father and social mother,

shall be deduced, and all other relationships determined accordingly, in accordance with section 4B(1) of the Act of 1965.

(3) Where a person takes a benefit from a disponer to whom he or she is related by virtue of section 4B(1) of the Act of 1965 as applied by subsection (2), the person shall make an election as to whether or not the relationship that arises by virtue of the said section 4B(1) as so applied by subsection (2) shall apply for the purposes of this Act.

(4) Where a person makes an election under subsection (3) for the relationship that arises by virtue of section 4B(1) of the Act of 1965 as applied by subsection (2) to apply for the purposes of this Act, that relationship shall apply for the purposes of this Act in respect of any benefit the person takes from the same disponer.

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Inserted by F(No.2)A23 s79(b).