Finance Act, 2000

Amendment of section 142 (exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage) of Finance Act, 1997.

149.—(1) Section 142 of the Finance Act, 1997 , is amended in subsection (2):

(a) by the deletion of “and” in paragraph (c),

(b) by the substitution in paragraph (d) of “1996, and” for “1996.”, and

(c) by the insertion of the following paragraph after paragraph (d):

“(e) to an order or other determination to like effect, which is analogous to an order referred to in paragraph (a), (b), (c) or (d), of a court under the law of another territory made under or in consequence of the dissolution of a marriage, being a dissolution that is entitled to be recognised as valid in the State.”.

(2) This section shall apply to an order or other determination to like effect where the order or the determination is made on or after 10 February 2000.