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Amendment of section 61 of Principal Act
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124. The Principal Act is amended by the substitution of the following section for section 61:
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“61. For the purposes of stamp duties chargeable on conveyances or transfers of land, an adopted person shall be considered—
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(a) as the child of the adopter or adopters born to him, her or them in lawful wedlock,
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(b) where the adopters are a couple who are civil partners of each other, as the child of the adopters born while the adopters were civil partners of each other, or
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(c) where the adopters are a cohabiting couple, as the child of the adopters born while the adopters were a cohabiting couple.”.
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