Finance Act, 2000
|
Amendment of section 1030 (separated spouses: transfers of assets) of Principal Act. |
88.—(1) Section 1030(2) of the Principal Act is amended— | |
(a) by the deletion of “or” in paragraph (c), | ||
and | ||
(b) by the substitution for paragraph (d) of the following: | ||
“(d) a relief order (within the meaning of the Family Law Act, 1995 ) made following the dissolution of a marriage or following the legal separation of spouses, or | ||
(e) an order or other determination to like effect, which is analogous to an order referred to in paragraph (d), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a marriage or the legal separation of spouses, being a dissolution or legal separation that is entitled to be recognised as valid in the State,”. | ||
(2) Subsection (1) shall apply as respects disposals made on or after 10 February 2000. |