asked the Minister for Finance if he will waive taxes claimed by the Revenue Commissioners under capital acquisition taxes in the case of a person (details supplied); and if he will make a statement on the reason the Revenue Commissioners do not regard the beneficiary as being a child of the deceased for the purposes to acquisitions in view of the fact that (a) the beneficiary was born prior to the introduction of the Adoption Act and (b) a deed poll was executed when the beneficiary was over the age of 21 years and could not then be adopted.
Written Answers. - Capital Acquisition Taxes.
43.
I have been advised by the Revenue Commissioners that, following the general law, a "child"— for the purposes of capital acquisitions tax — is a lawful child or a child who has been adopted under the Adoption Acts, neither of which applies to the beneficiary.
The tax claimed is due by law but there is a possibility of an appeal in the case. The Revenue Commissioners have written to the beneficiary's solicitors in the matter and are awaiting a reply.