Section 7 Application to certain taxing statutes of Age of Majority Act, 1985
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(1) Notwithstanding subsection (4) of section 2 of the Age of Majority Act, 1985 (in this section referred to as "the Act of 1985"), subsections (2) and (3) of that section shall, subject to subsection (2), apply for the purposes of the Income Tax Acts and any other statutory provision (within the meaning of the Act of 1985) dealing with the imposition, repeal, remission, alteration or regulation of any tax or other duty under the care and management of the Revenue Commissioners, and accordingly section 2(4)(b)(vii) of the Act of 1985 shall cease to apply.
(2) Nothing in subsection (1) shall affect a claimant's entitlement to [relief]1 under section 462 or 465.
Amendments
1 Substituted by Finance Act 2000 section 14 and Schedule 1 para 2.
Do I lose my tax credit if my child becomes incapacitated when aged over 18?
(2) If you are a widow or widower and a single parent, you do not lose your entitlement to the one parent family tax credit (section 462) or the incapacitated child tax credit (section 465) if your child becomes incapacitated between the ages of 18 a...
