Divorce, Dissolution and Separation Act 2020

57 (1) Section 55D of the Income Tax Act 2007 (procedure for elections under section 55C) is amended as follows.

(2) In subsection (8)—

(a) for paragraph (a) and the “or” after it substitute—

“(a) in England and Wales, a divorce order which has been made final, a nullity of marriage order which has been made final, a judicial separation order or a corresponding decree,”;

(b) in paragraph (b), at the end insert “or”;

(c) after paragraph (b) insert—

“(c) in Northern Ireland, a decree absolute of divorce, a decree of nullity of marriage or a decree of judicial separation.”

(3) At the end insert—

“(12) In subsection (8) “corresponding decree” means any of the following—

• a decree absolute of divorce;

• a decree absolute of nullity of marriage;

• a decree of judicial separation.”