Family Law Act, 1995
Income tax treatment of persons divorced outside State. |
49.—Where a payment to which section 3 of the Finance Act, 1983 , applies is made in a year of assessment (within the meaning of the Income Tax Acts) by a spouse who is a party to a marriage, that has been dissolved, for the benefit of the other spouse and— | |
(a) the dissolution was under the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State, | ||
(b) both spouses are resident in the State for tax purposes for that year of assessment, and | ||
(c) neither spouse has entered into another marriage, | ||
then, the provisions of section 4 of the Finance Act, 1983 , shall, with any necessary modifications, have effect in relation to the spouses for that year of assessment as if their marriage had not been dissolved. |