Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
Certain gifts or inheritances taken by virtue or in consequence of order made under Part confirmed exempt from capital acquisitions tax by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 88A, as inserted (1.01.2011) by Finance (No. 3) Act 2011 (18/2011), s. 3 and sch. 3 item 21, commenced as per s. 5(8)(e); and as amended (31.03.2012) by Finance Act 2012 (9/2012), s. 107 and sch. 3 item 31, commenced on enactment.
171.— In this Part—
“cohabitant” has the meaning assigned to it in section 172 ;
“court” means the High Court, the Circuit Court or the District Court;
“dependent child”, in relation to a cohabitant or a couple of cohabitants, means any child of whom both the cohabitants are the parents and who is—
( a) under the age of 18 years, or
( b) 18 years of age or over and is—
(i) receiving full-time education or instruction at any university, college, school or other educational establishment and is under the age of 23 years, or
(ii) incapable of taking care of his or her own needs because of a mental or physical disability.