Adoption Act, 1952

Succession duty, legacy duty, customs duty and stamp duty on land.

27.—For the purposes of—

(a) succession duty and legacy duty,

(b) the stamp duties chargeable on conveyances or transfers of land, and

(c) exemption from customs duty under paragraph (b) of section 18 of the Finance Act, 1936 (No. 31 of 1936) (which relates to the importation of articles of inheritance)

an adopted person shall be considered as the child of the adopter or adopters born to him, her or them in lawful wedlock and not to be the child of any other person.