Finance Act, 1997

Amendment of section 4 (separated spouses: adaptation of special provisions as to married persons) of Finance Act, 1983 .

5.—As respects the year of assessment 1997-98 and subsequent years of assessment—

(a) section 4 of the Finance Act, 1983 , is hereby amended by the insertion of the following subsection after subsection (2):

“(3) Notwithstanding the provisions of subsection (1), where a payment to which section 3 applies is made in a year of assessment by a spouse who is a party to marriage, that has been dissolved, for the benefit of the other spouse and—

(a) the dissolution was under either—

(i) section 5 of the Family Law (Divorce) Act, 1996 , or

(ii) 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 other provisions of this section 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.”,


(b) section 49 of the Family Law Act, 1995 , and section 32 of the Family Law (Divorce) Act, 1996 , are hereby repealed.