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.