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Family Law Act, 1995 (No. 26)Introductory TextActs Referred toPart I Preliminary and General (ss. 1-4)1. Short title and commencement.2. Interpretation.3. Repeals.4. Expenses.Part II Preliminary and Ancillary Orders in or after Proceedings for Judicial Separation (ss. 5-22)5. Application (sections 6 to 14).5A. Joint application for ancillary orders.6. Preliminary orders in proceedings for judicial separation.7. Maintenance pending suit orders.8. Periodical payments and lump sum orders.9. Property adjustment orders.10. Miscellaneous ancillary orders.11. Financial compensation orders.12. Pension adjustment orders.13. Preservation of pension entitlements after judicial separation.14. Orders extinguishing succession rights on judicial separation.15. Orders for sale of property.15A. Orders for provision for spouse out of estate of other spouse.16. Provisions relating to certain orders under sections 7 to 13 and 18.17. Retrospective periodical payments orders.18. Variation, etc., of certain orders under this Part.19. Restriction in relation to orders for benefit of dependent members of the family.20. Transmission of periodical payments through District Court clerk.21. Application of maintenance pending suit and periodical payment orders to certain members of Defence Forces.22. Amendment of Enforcement of Court Orders Act, 1940.Part III Relief after Divorce or Separation Outside State (ss. 23-28)23. Relief orders where marriage dissolved, or spouses legally separated outside State.24. Maintenance pending relief orders.25. Orders for provision for spouse out of estate of other spouse.26. Appropriateness of making relief orders in State.27. Jurisdiction of court to make relief orders.28. Restriction of jurisdiction of court to make relief orders.Part IV Declarations as to Marital Status (ss. 29-30)29. Declarations as to marital status.30. Provisions supplementary to section 29.Part V Marriage (ss. 31-34)31. Age of marriage.32. Notification of intention to marry.33. Exemption of certain marriages from sections 31(1) and 32(1).34. Abolition of right to petition for jactitation of marriage.Part VI Miscellaneous (ss. 35-55)35. Powers of court in relation to transactions intended to prevent or reduce relief.36. Determination of questions between spouses in relation to property.37. Payments to be made without deduction of income tax.38. Jurisdiction of courts and venue.39. Exercise of jurisdiction by court in relation to nullity.40. Notice of proceedings under Act.41. Secured maintenance orders.42. Lump sum maintenance orders.43. Amendment of Act of 1976.44. Discharge of orders under Act of 1976.45. Amendment of Maintenance Act, 1994.46. Custody of dependent members of the family after decree of nullity.47. Social reports in family law proceedings.48. Property of engaged couples.49. Income tax treatment of persons divorced outside State.50. Exemption of certain transfers from stamp duty.51. Exemption of certain transfers from capital acquisitions tax.52. Capital gains tax treatment of certain disposals by spouses.53. Abatement and postponement of probate tax on property the subject of an order under section 25.54. Amendment of Family Home Protection Act, 1976, and Act of 1989.55. Amendment of Child Abduction and Enforcement of Custody Orders Act, 1991.Schedule - Enactments Repealed
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AI Summary of 52. Capital gains tax treatment of certain disposals by spouses.

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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 August 1996 - onwards
Version 2 of 2

52. Capital gains tax treatment of certain disposals by spouses.

Repealed from 1 August 1996

[deleted]

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