Family Law Act, 1995

Income tax treatment of persons divorced outside State.

49.—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 is a party to a marriage, that has been dissolved, for the benefit of the other spouse and—

(a) the dissolution was under the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State,

(b) both spouses are resident in the State for tax purposes for that year of assessment, and

(c) 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.