Family Law (Divorce) Act, 1996
Abatement and postponement of probate tax on property the subject of an order under section 18 . |
36.—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 under section 18 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. |