174.— The Taxes Consolidation Act 1997 is amended—

(a) in section 6(a), by substituting the following for subparagraph (ii):

“(ii) a child who is adopted under an adoption order within the meaning of section 3(1) of the Adoption Act 2010 or the subject of an intercountry adoption effected outside the State and recognised under that Act,”,

and

(b) in Schedule 13, by substituting the following for paragraph 106:

“106. Údarás Uchtála na hÉireann.”.