S.L. 123.81 Art. 5Clarification of applicability.

(1) Rule 2(b) and (c) applies also to cases where a child is adopted.

(2) In the case where rule 2(b) or (c) applies:

(a) only one woman can avail herself of the tax credit, granted under rules 3 and 4, in respect of each child;

(b) a woman can avail herself of the tax credit granted under rules 3 and 4 only once in respect of each child.