Finance Act, 1972
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Relief from certain duties (adopted children). |
45.—(1) Where it is proved to the satisfaction of the Revenue Commissioners that— | |
(a) a child has been adopted under an adoption law other than the Adoption Acts, 1952 and 1964, and | ||
(b) the adoption has, in the place where that law applies, substantially the same effect in relation to property rights (including the law of succession) as an adoption made under the Adoption Acts, 1952 and 1964, has in the State in relation to such rights, | ||
then, for the purposes of— | ||
(i) death duties, | ||
(ii) the stamp duties chargeable on conveyances or transfers of land, and | ||
(iii) the exemption from customs duty under section 18 (b) of the Finance Act, 1936 , | ||
the child shall be deemed to be related to any other person as if he were the child of the adopter or adopters born to him or them in lawful wedlock and not to be the child of any other person. | ||
(2) This section shall have effect— | ||
(a) in so far as it relates to estate duty, in respect of any person dying after the passing of this Act, | ||
(b) in so far as it relates to legacy and succession duties, in respect of such duties leviable after the passing of this Act, and | ||
(c) in so far as it relates to stamp duties and customs duty, in respect of any transaction effected or event occurring after the passing of this Act. |