“Relative” definition of section 1 of Estate Duty Act

“relative”, in relation to any person, means the spouse of such person or anybody related to him or his spouse within the third degree of consanguinity, or any spouse of anybody so related, and for the purpose of determining the relationship between any child referred to in the definition of “child” in this subsection and any other person, such child shall be deemed to be related to its adoptive parent in the first degree of consanguinity;

[Definition of “relative” inserted by section 7 of Act 77 of 1964]