Finance Act, 1977

Chapter VI

Income Tax, Corporation Tax, Corporation Profits Tax and Capital Gains Tax

Construction of references to child, son and daughter in Tax Acts and Capital Gains Tax Act, 1975.

36.—For the purposes of the Tax Acts and the Capital Gains Tax Act, 1975 , unless the contrary intention appears—

(a) references in any of those Acts to a child (including references to a son or a daughter) include references to—

(i) a stepchild, and

(ii) a child adopted—

(I) under the Adoption Acts, 1952 to 1976, or

(II) under an adoption law, other than the Adoption Acts, 1952 to 1976, being an adoption that has, in the place where the law applies, substantially the same effect as an adoption under the Adoption Acts, 1952 to 1976, has in the State,


(b) the relationship between a child referred to in paragraph (a) (ii) and any other person, or between other persons, that would exist if such child had been born to his adopter or adopters in lawful wedlock, shall be deemed to exist between such child and that other person, or between those other persons, and the relationship of any such child and any person that existed prior to his being so adopted shall be deemed to have ceased,

and “adopted child” shall be construed in accordance with this section.