What is a child?

What is a child?

• A. A legitimate child, a child of certain void marriages, adopted children and children who would otherwise be illegitimate.
• B. A child born outside wedlock only.
• C. A person aged 18 or younger only.
• D. A grandchild of the couple.

Answer: (A)

A child is defined broadly for tax purposes, not just by biology or wedlock. The correct view includes several categories: a legitimate child, a child from void marriages, adopted children, and children who would otherwise be illegitimate. This wider definition ensures that the person’s entitlement to child-related reliefs and allowances isn’t denied because of the parental status or unusual marital circumstances at birth. It reflects the aim of tax rules to treat those in these various situations as qualifying dependents. The other ideas are too narrow: being born outside wedlock, age, or being a grandchild do not capture the full scope of who counts as a child for these purposes.

A child is defined broadly for tax purposes, not just by biology or wedlock. The correct view includes several categories: a legitimate child, a child from void marriages, adopted children, and children who would otherwise be illegitimate. This wider definition ensures that the person’s entitlement to child-related reliefs and allowances isn’t denied because of the parental status or unusual marital circumstances at birth. It reflects the aim of tax rules to treat those in these various situations as qualifying dependents. The other ideas are too narrow: being born outside wedlock, age, or being a grandchild do not capture the full scope of who counts as a child for these purposes.