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Family Law (Divorce) Act, 1996 (No. 33)Introductory TextActs Referred toPart I Preliminary and General (ss. 1-4)1. Short title and commencement.2. Interpretation.3. Repeal.4. Expenses.Part II The Obtaining of a Decree of Divorce (ss. 5-10)5. Grant of decree of divorce and custody etc., of children.6. Safeguards to ensure applicant's awareness of alternatives to divorce proceedings and to assist attempts at reconciliation.6A. Safeguards to ensure awareness of alternatives to divorce proceedings where application made jointly by both spouses and to assist attempts at reconciliation.7. Safeguards to ensure respondent's awareness of alternatives to divorce proceedings and to assist attempts at reconciliation.8. Adjournment of proceedings to assist reconciliation or agreements on the terms of the divorce.9. Non-admissibility as evidence of certain communications relating to reconciliation, separation or divorce.10. Effect of decree of divorce.Part III Preliminary and Ancillary Orders in or after Proceedings for Divorce (ss. 10A-30)10A. Joint application for ancillary orders.11. Preliminary orders in proceedings for divorce.12. Maintenance pending suit orders.13. Periodical payments and lump sum orders.14. Property adjustment orders.15. Miscellaneous ancillary orders.16. Financial compensation orders.17. Pension adjustment orders.18. Orders for provision for spouse out of estate of other spouse.19. Orders for sale of property.20. Provisions relating to certain orders under sections 12 to 18 and 22.21. Retrospective periodical payments orders.22. Variation, etc., of certain orders under this Part.23. Restriction in relation to orders for benefit of dependent members of family.24. Method of making payments under certain orders.25. Stay on certain orders the subject of appeal.26. Orders under Acts of 1976, 1989 and 1995.27. Amendment of section 3 of Act of 1976.28. Transmission of periodical payments through District Court clerk.29. Application of maintenance pending suit and periodical payment orders to certain members of Defence Forces.30. Amendment of Enforcement of Court Orders Act, 1940.Part IV Income Tax, Capital Acquisitions Tax, Capital Gains Tax, Probate Tax and Stamp Duty (ss. 31-36)31. Payments to be made without deduction of income tax.32. Income tax treatment of divorced persons.33. Exemption of certain transfers from stamp duty.34. Exemption of certain transfers from capital acquisitions tax.35. Capital gains tax treatment of certain disposals by divorced persons.36. Abatement and postponement of probate tax on property the subject of an order under section 18.Part V Miscellaneous (ss. 37-53)37. Powers of court in relation to transactions intended to prevent or reduce relief.38. Jurisdiction of courts and venue.39. Exercise of jurisdiction by court in relation to divorce.40. Notice of proceedings under Act.41. Custody of dependent members of family after decree of divorce.42. Social reports in family law proceedings.43. Cost of mediation and counselling services.44. Determination of questions between persons formerly engaged to each other in relation to property.45. Amendment of Act of 1989.46. Amendment of Act of 1965.47. Amendment of Pensions Act, 1990.48. Amendment of Criminal Damage Act, 1991.49. Amendment of Criminal Evidence Act, 1992.50. Amendment of Powers of Attorney Act, 1996.51. Amendment of Act of 1996.52. Amendment of Act of 1995.53. Amendment of Maintenance Act, 1994.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
Version 3 of 3

35. Capital gains tax treatment of certain disposals by divorced persons.

Repealed from 6 April 1997

[deleted]

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