Finance Act, 1992

Amendment of section 2 (interpretation) of Principal Act.

223.—(1) Section 2 of the Principal Act (as amended by the Finance Act, 1989 ) is hereby amended by the substitution of the following for the interpretation of the word “child” in subsection (1):

“‘child’ includes—

(a) a stepchild;

(b) a child adopted—

(i) under the Adoption Acts, 1952 to 1991; or

(ii) under a foreign adoption which by virtue of section 2 , 3 , 4 or 5 of the Adoption Act, 1991 , is deemed to have been effected by a valid adoption order within the meaning of section 1 of that Act;”.

(2) This section shall have effect in relation to gifts and inheritances taken on or after the 30th day of May, 1991.