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(b) 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;

(a) in the case where the successor or any person in right of the successor or on that successor’s behalf becomes entitled in possession to the benefit on the happening of any such event as is referred to in section 3(2), the date of the event,

“market value”, in relation to property, means the market value of that property ascertained in accordance with sections 26 and 27 ;

“market value”, in relation to property, means the market value of that property ascertained in accordance with sections 26 and 27 ;

“valuation date” has the meaning assigned to it by section 30 ;

“accountable person” means a person who is accountable for the payment of tax by virtue of section 45 ;

“return” means such a return as is referred to in section 46 ;

“regulations” means regulations made under section 116 ;

“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

“decree of dissolution” means a decree under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“Appeal Commissioner” has the meaning given to it by section 2 of theFinance (Tax Appeals) Act 2015;

“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) and includes a body established under the Local Government Services (Corporate Bodies) Act 1971;

“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) and includes a body established under the Local Government Services (Corporate Bodies) Act 1971;

“decree of dissolution” means a decree under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

(b) 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;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

(b) a legal relationship referred to in section 3(b) of that Act;

(c) in the case of a benefit under Part IX or section 56 of the Succession Act 1965, the date of death of the relevant testator or other deceased person, and correspondingly in the case of an analogous benefit under the law of another territory,

(m) the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse, or the making of provision for a widow or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse or civil partner, or the making of provision for a widow, surviving civil partner or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, and

(m) the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse, or the making of provision for a widow or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse or civil partner, or the making of provision for a widow, surviving civil partner or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, and

(c) in the case of a benefit under Part IX or section 56 of the Succession Act 1965, the date of death of the relevant testator or other deceased person, and correspondingly in the case of an analogous benefit under the law of another territory,

(m) the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse, or the making of provision for a widow or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse or civil partner, or the making of provision for a widow, surviving civil partner or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, and

(m) the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse, or the making of provision for a widow or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, the payment of a share as a legal right under Part IX of the Succession Act 1965, to a deceased person’s spouse or civil partner, or the making of provision for a widow, surviving civil partner or child of a deceased person under section 56 or section 117 of the Succession Act 1965, or an analogous share or provision paid or made on the death of a deceased person to or for the benefit of any person under the law of another territory, and

“the Tax Acts” has the meaning assigned to it by section 2 section 1(2) of the Taxes Consolidation Act 1997;

“the Income Tax Acts” has the meaning assigned to it by section 2 of the Taxes Consolidation Act 1997;

“year of assessment” has the meaning assigned to it by section 2 of the Taxes Consolidation Act 1997.

(a) a reference to a person being resident in the State on a particular date is construed as a reference to that person being resident in the State in the year of assessment in which that date falls (but, for those purposes, the provisions of Part 34 of the Taxes Consolidation Act 1997, relating to residence of individuals is not construed as requiring a year of assessment to have elapsed before a determination of whether or not a person is resident in the State on a date falling in that year may be made), and

“Collector” means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;

“Collector” means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;

“the Income Tax Acts” has the meaning assigned to it by section 2 of the Taxes Consolidation Act 1997;

“the Tax Acts” has the meaning assigned to it by section 2 section 1(2) of the Taxes Consolidation Act 1997;

“year of assessment” has the meaning assigned to it by section 2 of the Taxes Consolidation Act 1997.

(a) a reference to a person being resident in the State on a particular date is construed as a reference to that person being resident in the State in the year of assessment in which that date falls (but, for those purposes, the provisions of Part 34 of the Taxes Consolidation Act 1997, relating to residence of individuals is not construed as requiring a year of assessment to have elapsed before a determination of whether or not a person is resident in the State on a date falling in that year may be made), and