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:
 

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

(FA00/SCH22/PARA144 (2) and ICTA88/S831 (4))

References

FA00/SCH22/PARA144 (2) (S831(4) to apply)	TTM17796
Control by an individual	TTM12020