Finance Act, 2000
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Amendment of section 143 (abatement and postponement of probate tax on certain property) of Finance Act, 1997. |
150.—(1) Section 143 of the Finance Act, 1997 , is amended in subsection (1): | |
(a) by the deletion in subparagraph (i) of paragraph (a) of “or”, | ||
(b) by the substitution in subparagraph (ii) of paragraph (a) of “1996, or” for “1996,”, and | ||
(c) by the insertion of the following subparagraph after subparagraph (ii): | ||
“(iii) to an order or other determination to like effect, which is analogous to an order referred to in subparagraph (i) or (ii), of a court under the law of another territory made under or in consequence of the dissolution of a marriage, being a dissolution that is entitled to be recognised as valid in the State,”. | ||
(2) This section shall apply to an order or other determination to like effect where the order or the determination is made on or after 10 February 2000. |