8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987

This section applies to certain taxation statutes the principle set out in section 3 of the Status of Children Act, 1987, namely, that relationships between persons are determined without regard to whether the parents of any person are or have been married to each other. This principle applies unless the contrary intention appears in legislation. The taxes to which section 8 applies are income tax, corporation tax, capital gains tax, capital acquisition tax and stamp duties.

Relevant Date: Finance Act 2021