Finance Act, 1972

Relief from certain duties (illegitimate children).

44.—(1) Where—

(a) an illegitimate child or the spouse or issue of an illegitimate child takes any interest in any property under the intestacy or partial intestacy of the mother of the child or under a disposition made by her, or

(b) the mother of an illegitimate child takes any interest in any property under the intestacy or partial intestacy of the child or under a disposition made by him or by his issue,

then, for all purposes of death duties, the child shall be considered as the legitimate child of his mother.

(2) For the purposes of—

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

(b) exemption from customs duty under section 18 (b) of the Finance Act, 1936 ,

an illegitimate child shall be considered as the legitimate child of his mother.

(3) In this section—

“disposition” includes any assurance or transfer of any interest in property by any instrument inter vivos or by will or codicil or by delivery and also includes a payment of money;

“illegitimate child” does not include a person legitimated whether by the Legitimacy Act, 1931 , or otherwise.

(4) This section shall have effect—

(a) in so far as it relates to estate duty, in respect of any person dying after the passing of this Act,

(b) in so far as it relates to legacy and succession duties, in respect of such duties leviable after the passing of this Act, and

(c) in so far as it relates to stamp duties and customs duty, in respect of any transaction effected or event occurring after the passing of this Act.