(1) Section 2 of the Principal Act (as amended by the Finance Act, 1989) is hereby amended by the substitution of the following for the interpretation of the word "child" in subsection (1):
"‘child’ includes -
(a) a stepchild;
(b) a child adopted -
(i) under the Adoption Acts, 1952 to 1991; or
(ii) under a foreign adoption which by virtue of section 2, 3, 4 or 5 of the Adoption Act, 1991, is deemed to have been effected by a valid adoption order within the meaning of section 1 of that Act;".
(2) This section shall have effect in relation to gifts and inheritances taken on or after the 30th day of May, 1991.