Finance Act, 2000
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Amendment of section 142 (exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage) of Finance Act, 1997. |
149.—(1) Section 142 of the Finance Act, 1997 , is amended in subsection (2): | |
(a) by the deletion of “and” in paragraph (c), | ||
(b) by the substitution in paragraph (d) of “1996, and” for “1996.”, and | ||
(c) by the insertion of the following paragraph after paragraph (d): | ||
“(e) to an order or other determination to like effect, which is analogous to an order referred to in paragraph (a), (b), (c) or (d), 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. |