Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987

subscription or 30 day access with no obligation

(1) In this section, "the Acts" means-

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(d) the statutes relating to stamp duty,

and any instruments made thereunder.

Amendments

1 Substituted by Capital Acquisitions Tax Consolidation Act 2003 section 119 and Schedule 3.

(2) Notwithstanding any provision of the Acts or the dates on which they were passed, in deducing any relationship between persons for the purposes of the Acts, the Acts shall be construed in accordance with section 3 of the Status of Children Act, 1987.

Does an illegitimate child qualify as a child for tax purposes?

(2) For the purposes of income tax, corporation tax, capital gains tax, capital acquisitions tax and stamp duty, children born out of wedlock have the same legal status as children born in wedlock....

to read the full commentary