For the purposes of the Tax Acts and the Capital Gains Tax Acts, except where the contrary intention appears -
(a) references in any of those Acts to a child (including references to a son or a daughter) include references to -
(i) a stepchild, and
(ii) 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,
and
(b) the relationship between a child referred to in paragraph (a)(ii) and any other person, or between other persons, that would exist if such child had been born to the child's adoptor or adoptors in lawful wedlock, shall be deemed to exist between such child and that other person, or between those other persons, and the relationship of any such child and any person that existed prior to the child being so adopted shall be deemed to have ceased,
and "adopted child" shall be construed in accordance with this section.