Social Welfare Act, 2000

Return of contributions — maintenance arrangements.

23.—(1) The Principal Act is amended by the insertion after section 29A (inserted by section 33 of the Act of 1997) of the following section:

“29B.—Regulations may provide for the return of so much, if any, as may be prescribed subject to such conditions as may be prescribed, of any employment contribution, self-employment contribution, voluntary contribution or optional contribution paid by a contributor, in respect of any payment made by him or her under or pursuant to a maintenance arrangement within the meaning of section 1025 of the Taxes Consolidation Act, 1997 , relating to a marriage for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of such payment.”.

(2) This section comes into operation on 6 April 2000.