TTM12050 - Tonnage Tax Groups: Control

Meaning of 'child'

In construing the meaning of ‘child’, the following provisions regarding the legal equality of illegitimate children are disregarded:

  • S1 Family Law Reform Act 1987,
  • Final paragraph in Schedule 1 Interpretation Act 1978
  • S1(3) Law Reform (Parent and Child) (Scotland) Act 1986

(paragraph 144(2) and Section 831(4) ICTA 1988)

References

FA00/SCH22/PARA144(2) (S831(4) to apply)

TTM17796

Control by an individual

TTM12020

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