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TTM12050 | Tonnage tax groups: Control

From HM Revenue & Customs · Tonnage Tax Manual

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

Control by an individualTTM12020