C30

Prospective affecting provision: section substituted by Children and Family Relationships Act 2015 (9/2015), s. 124, not commenced as of date of revision.

F51 [ 61. For the purposes of stamp duties chargeable on conveyances or transfers of land, an adopted person shall be considered —

(a) as the child of the adopter or adopters born to him, her or them in lawful wedlock,

(b) where the adopters are a couple who are civil partners of each other, as the child of the adopters born while the adopters were civil partners of each other, or

(c) where the adopters are a cohabiting couple, as the child of the adopters born while the adopters were a cohabiting couple. ]