(1) The Principal Act is amended -
(a) in section 97 -
(i) in subsection (2G), by substituting "in the purchase, other than from the spouse of the person chargeable" for "in the purchase", and
(ii) by inserting the following after subsection (2G):
"(2H) The reference to 'spouse' in subsection (2G) does not include a spouse to a marriage
(a) in which the spouses are separated under an order of a court of competent jurisdiction or by deed of separation, or
(b) that has been dissolved under either
(i) section 5 of the Family Law (Divorce) Act 1996, or
(ii) the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State.", and
(b) in section 248A, by inserting the following after subsection (3):
"(4) Notwithstanding subsection (3), subsection (2) shall apply in relation to interest referred to in subsection (2) where the purpose of the loan is the purchase of a residential premises from the spouse of the individual to whom
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