asked the Minister for Finance if he is now in a position to consider amending the Finance Act, 1960 so as to ensure that an adopted child will not be considered as a stranger in blood in respect of legacy and succession duty.
Ceisteanna—Questions. Oral Answers. - Adopted Children: Legacy and Succession Duty.
104.
The question of amending the death duty law as respects adopted children is a budgetary matter which, together with others, will be considered at the appropriate time; but the Deputy will appreciate that I cannot indicate in advance what decision may be reached.
This is not a way to avoid death duty.
I have looked up the brief on the matter and I know what it is about. It is being considered.
I gather there are cases of hardship involved.
Apparently, a strong case has been made and it is being considered.