Finance Act, 1992
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Chapter II Income Tax, Corporation Tax and Capital Gains Tax | ||
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Amendment of section 36 (construction of references to child, son and daughter in Tax Acts and Capital Gains Tax Act, 1975) of Finance Act, 1977. |
16.— Section 36 of the Finance Act, 1977 , is hereby amended by the substitution of the following subparagraph for subparagraph (ii) of paragraph (a): | |
“(ii) a child who is— | ||
(I) adopted under the Adoption Acts, 1952 to 1991, or | ||
(II) the subject of a foreign adoption (being a foreign adoption within the meaning of section 1 of the Adoption Act, 1991 ), which is deemed to have been effected by a valid adoption order made under the Adoption Acts, 1952 to 1991,”. |