(1) In this section, "spouse" shall be construed in accordance with section 2(2)(c) of the Family Law Act, 1995.
(2) 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,
(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,
(c) a deed of separation,
(d) a relief order (within the meaning of the Family Law Act, 1995) made following the dissolution of a marriage or following the legal separation of spouses, or
(e) an order or other determination to like effect, which is analogous to an order referred to in paragraph (d), of a cou
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