Notwithstanding any other provision of this Act, a gift or inheritance taken by virtue or in consequence of an order to which this subsection applies by an individual who was a party to the marriage concerned, or to the civil partnership concerned, is exempt from tax and is not taken into account in computing tax.

Subsection (1) applies to a relief order or an order under section 25 of the Family Law Act 1995 made following dissolution of a marriage; a maintenance pending relief order made following the granting of leave under section 23(3) of that Act to a spouse whose marriage has been dissolved; an order referred to in section 41(a) or an order under section 42(1) of that Act made in addition to or instead of an order under section 41(a) in favour of a spouse whose marriage has been dissolved; an order under Part III of the Family Law (Divorce) Act 1996; an order under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; and an order or other determination to like effect made on or after 10 February 2000 under the law of another territory analogous to those orders where the dissolution is entitled to be recognised as valid in the State.