Finance Act, 1997

Abatement and postponement of probate tax on certain property.

143.— (1) Subsection (1) of section 115A of the Finance Act, 1993 (which was inserted by the Finance Act, 1994 , and provides for the abatement or postponement of probate tax payable by a surviving spouse)—

(a) shall apply to a spouse in whose favour an order has been made—

(i) under section 25 of the Family Law Act, 1995 , or

(ii) under section 18 of the Family Law (Divorce) Act, 1996 ,

as it applies to a spouse referred to in the said section 115A, and

(b) shall apply to property or an interest in property the subject of such an order as it applies to the share of a spouse referred to in the said section 115A in the estate of a deceased referred to in that section or the interest of such a spouse in property referred to in that section,

with any necessary modifications.

(2) Section 53 of the Family Law Act, 1995 , and section 36 of the Family Law (Divorce) Act, 1996 , are hereby repealed.