6 Construction of references to child in Tax Acts and Capital Gains Tax Acts

Summary

This section provides a rule for the construction of references to “child” in the Tax Acts and the Capital Gains Tax Acts. A reference to a child (including a reference to a son or a daughter) is to be taken as including a stepchild and a legally adopted child. This rule applies unless the contrary intention appears in a provision.

Details

(a) References to a child (either son or daughter) include references to —

• a stepchild, and
• a child who is adopted under an adoption order (within the meaning of section 3(1) of the Adoption Act 2010) or the subject of an inter-country adoption effected outside the State and recognised under that Act.

(b) A child so adopted has the same relationship as a child born in lawful wedlock and all relationships which the adopted child had before that child was adopted are to be treated as having ceased.

Relevant Date: Finance Act 2021