Children and Family Relationships Act 2015

Amendment of section 61 of Principal Act

124. The Principal Act is amended by the substitution of the following section for section 61:

“61. For the purposes of stamp duties chargeable on conveyances or transfers of land, an adopted person shall be considered—

(a) as the child of the adopter or adopters born to him, her or them in lawful wedlock,

(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

(c) where the adopters are a cohabiting couple, as the child of the adopters born while the adopters were a cohabiting couple.”.