Finance Act, 2000

Amendment of section 97 (certain transfers following the dissolution of a marriage) of Principal Act.

131.—(1) Section 97 of the Principal Act is amended in subsection (2):

(a) by the deletion in subparagraph (i) of paragraph (a) of “or”,

(b) by the substitution in subparagraph (ii) of paragraph (a) of “1996, or” for “1996.”, and

(c) by the insertion of the following subparagraph after subparagraph (ii):

“(iii) to an order or other determination to like effect, which is analogous to an order referred to in subparagraph (i) or (ii), 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.