Finance Act 2012

Amendment of section 2 (interpretation) of Principal Act.

110.— (1) Section 2(1) of the Principal Act is amended by substituting the following for paragraph (b) of the definition of “child”:

“(b) a child who is adopted under an adoption order within the meaning of section 3 (1) of the Adoption Act 2010 or the subject of an intercountry adoption effected outside the State and recognised under that Act;”.

(2) This section applies as on and from 8 February 2012.