Finance Act, 1970
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Amendment of section 45 of Finance Act, 1969. |
36.—(1) Section 45 (1) of the Finance Act, 1969 , is hereby amended by the substitution of the following definition for the definition of “child”— | |
“‘child’ means— | ||
(a) a child (including a step-child and a child adopted under the provisions of the Adoption Acts, 1952 and 1964) of the deceased who was living at his death and who had not then attained the age of 16 years or, who was then receiving full time instruction at any university, college, school or other educational establishment or undergoing training by any person for any trade or profession in such circumstances that the child had been required to devote the whole of his time to the training for a period of not less than two years, and | ||
(b) a child (including a step-child and a child adopted under the provisions of the Adoption Acts, 1952 and 1964) who at the death of the deceased was permanently incapacitated by reason of mental or physical infirmity from maintaining himself and had become so permanently incapacitated before he had attained the age of 21 years or while he had been in receipt of full time instruction at any university, college, school or other educational establishment or undergoing training by any person for any trade or profession in such circumstances that the child had been required to devote the whole of his time to the training for a period of not less than two years;”. | ||
(2) This section shall have effect only in relation to a death occurring after the passing of this Act. |