Finance Act, 1989

Chapter III

Miscellaneous

Amendment of section 2 (interpretation) of Principal Act.

80.—(1) Section 2 of the Principal Act is hereby amended—

(a) in the definition of “child” in subsection (1), by the substitution for “the Adoption Acts, 1952 to 1974” of “the Adoption Acts, 1952 to 1988” in each place where it occurs, and

(b) in subsection (5), by the substitution for “the Adoption Acts, 1952 to 1974” of “the Adoption Acts, 1952 to 1988” in both places where it occurs.

(2) This section shall have effect as respects gifts and inheritances taken on or after the 26th day of July, 1988.