“Child” definition of section 1 of Estate Duty Act

“child”, in relation to any person, includes any person adopted by him –

(a)     under any law of the Republic; or

[Paragraph (a) substituted by section 5 of Act 86 of 1987]

(b)     under the law of any country other than the Republic, provided the adopted person is under such law accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country;

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