(1) Notwithstanding the provisions of the Principal Act, a gift or inheritance (within the meaning, in each case, of that Act) taken by virtue or in consequence of an order to which this subsection applies by a spouse who was a party to the marriage concerned shall be exempt from any capital acquisitions tax under that Act and shall not be taken into account in computing such a tax.
(2) Subsection (1) applies -
(a) to a relief order or an order under section 25 of the Family Law Act, 1995, made following the dissolution of a marriage, or
(b) to a maintenance pending relief order made following the granting of leave under section 23(3) of the Family Law Act, 1995, to a spouse whose marriage has been dissolved,
(c) to an order referred to in section 41(a) of the Family Law Act, 1995, or an order under section 42(1) of that Act made in addition to or instead of an order under section 41(a) of that Act, in favour of a spouse whose marriage has been dissolved,
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