Taxes Consolidation Act 1997 section 6

Construction of references to child in Tax Acts and Capital Gains Tax Acts

Section 6 defines how references to a "child" are to be interpreted throughout the Tax Acts and the Capital Gains Tax Acts, extending the meaning to include stepchildren and adopted children.

• References to a child (including a son or daughter) in the Tax Acts and Capital Gains Tax Acts include stepchildren and legally adopted children, unless the context indicates otherwise.
• Adopted children covered by this section include those adopted under Irish law (the Adoption Act 2010) and those who are the subject of an intercountry adoption carried out outside the State and recognised under that Act.
• Once a child is adopted, they are treated for tax purposes as if they had been born to the adoptive parent or parents in lawful wedlock, and all prior family relationships are deemed to have ceased.
• The term "adopted child" used anywhere in the Tax Acts is to be interpreted in accordance with this section.