Section 126 of the Taxes Consolidation Act 1997 is amended, in subsection (2A)(a) -

(a) in subparagraph (iii), by the substitution of "benefit," for "benefit, and",

(b) in subparagraph (iv), by the substitution of "benefit, and" for "benefit.", and

(c) by the insertion of the following subparagraph after subparagraph (iv) (inserted by section 36(c) of the Act of 2016):

"(v) parent’s benefit.".