As of 6 April 1997 this text has repealed
(1) Notwithstanding any other provision of the Capital Gains Tax Acts, where by virtue or in consequence of -
(a) an order made under Part II of the Family Law Act, 1995, on or following the granting of a decree of judicial separation within the meaning of that Act, or
(b) an order made under Part II of the Judicial Separation and Family Law Reform Act, 1989, on or following the granting of a decree of judicial separation where such order is treated, by virtue of section 3 of the Family Law Act, 1995, as if made under the corresponding provision of the Family Law Act, 1995, or
(c) a deed of separation, or
(d) a relief order (within the meaning of the Family Law Act, 1995) made following the dissolution of a marriage,
either of the spouses concerned disposes of an asset to the other spouse then, subject to subsection (2), both spouses shall be treated for the purposes of those Acts as if the asset was acquired from the spouse making the disposal
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