Finance Act, 1985

Exemption for spouses.

59.—(1) Notwithstanding the provisions of the Principal Act, an inheritance taken by a successor, who is at the date of the inheritance the spouse of the disponer, shall be exempt from tax and shall not be taken into account in computing tax.

(2) This section shall have effect in relation to an inheritance taken on or after the 30th day of January, 1985.