Finance Act, 1992

Amendment of section 102 (marginal reliefs) of Finance Act, 1983.

221.Section 102 of the Finance Act, 1983 , is hereby amended by the substitution in subsection (4) (inserted by the Finance Act, 1990 ) of the following paragraph for paragraph (b) of the interpretation of the word “child”:

“(b) a child—

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

(ii) adopted 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,

and”,

and the said interpretation, as so amended, is set out in the Table to this section.

TABLE

“child”, in relation to an assessable person, includes—

(a) a stepchild,

(b) a child—

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

(ii) adopted 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,

and

(c) a person who, for the year of assessment ending on the valuation date, is in the custody, and maintained at the expense, of either or both the assessable person and the spouse of that assessable person;