Family Law (Divorce) Act, 1996

Income tax treatment of divorced persons.

32.—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 was a party to a marriage that has been dissolved for the benefit of the other spouse and—

(a) both spouses are resident in the State for tax purposes for that year of assessment, and

(b) 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.