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HMRC internal manual

Tonnage Tax Manual

Tonnage tax groups: Control

Meaning of ‘child’

In construing the meaning of ‘child’, the following provisions regarding the legal equality of illegitimate children are disregarded:

  • Section 1 Family Law Reform Act 1987,
  • Final paragraph in Schedule 1 Interpretation Act 1978
  • Section 1(3) Law Reform (Parent and Child) (Scotland) Act 1986

(FA00/SCH22/PARA144 (2) and ICTA88/S831 (4))


FA00/SCH22/PARA144(2) (S831(4) to apply) TTM17796
Control by an individual TTM12020