(1) The Principal Act is amended in Chapter 2 of Part 44 -

(a) in section 1028 by inserting after subsection (6) the following:

"(6A) Subsection (5) shall not apply where the spouse who acquired the asset could not be taxed in the State for the year of assessment in which the acquisition took place, in respect of a gain on a subsequent disposal in that year by that spouse of the asset, if that spouse had made such a disposal and a gain accrued on the disposal.",

(b) in section 1030 by inserting after subsection (2) the following:

"(2A) Subsection (2) shall not apply where the spouse who acquired the asset could not be taxed in the State for the year of assessment in which the acquisition took place, in respect of a gain on a subsequent disposal in that year by that spouse of the asset, if that spouse had made such a disposal and a gain accrued on the disposal.",

and

(c) in subsection 1031 by inserting after subsection (2) the following: