Finance Act, 1992
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Amendment of section 45 (relief from certain duties (adopted children)) of Finance Act, 1972. |
214.— Section 45 of the Finance Act, 1972 , is hereby amended in subsection (1)— | |
(a) by the substitution of the following paragraph for paragraph (a): | ||
“(a) a child has been adopted under a foreign adoption (being a foreign adoption within the meaning of section 1 of the Adoption Act, 1991 ) which is deemed under the Adoption Acts, 1952 to 1991, to have been effected by a valid adoption order, and”, | ||
and | ||
(b) by the substitution in paragraph (b) of “the Adoption Acts, 1952 to 1991,” for “the Adoption Acts, 1952 and 1964,”. |