Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

PART 12

Dissolution of Civil Partnership

Annotations:

Amendments:

F26

Inserted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015), s. 149(a)(iv) and (b)(iii), S.I. No. 12 of 2016.

F27

Substituted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015, s. 149(a)(i), (ii), (iii) and (b)(i), (ii), S.I. No. 12 of 2016.

Editorial Notes:

E17

Certain disposals made by virtue of or in consequence of an order made under Part on or following a decree of dissolution confirmed exempt from capital gains tax by Taxes Consolidation Act 1997 (39/1997), s. 1031O(1)(a), as inserted (for year of assessment 2011 and subsequent years of assessment) by Finance (No. 3) Act 2011 (18/2011), s. 1(1), in effect as per s. 5(8)(c), and substituted (for year of assessment 2011 and subsequent years of assessment) by Finance Act 2013 (8/2013), s. 103(1)(f), commenced as per s. 103(3)(a).

109.

Definitions, etc.

109.— (1) In this Part—

F26 [ Act of 1964 means the Guardianship of Infants Act 1964 ; ]

“court” shall be construed in accordance with section 140 ;

“decree of dissolution” means a decree under section 110 ;

“decree of nullity” means a decree granted by a court under section 107 declaring a civil partnership to be void;

“financial compensation order” means an order under section 120 ;

“lump sum order” means an order under F27 [ paragraph (c) or (ca) of section 117 (1) ]

“maintenance pending suit order” means an order under section 116 ;

“member” in relation to a pension scheme, means a person who, having been admitted to membership of the scheme under its rules, remains entitled to any benefit under the scheme;

“pension adjustment order” means an order under sections 121 to 126 ;

“pension scheme” means—

( a) an occupational pension scheme within the meaning of the Pensions Act 1990,

( b) an annuity contract approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997, or a contract so approved under section 785 of that Act,

( c) a trust scheme, or part of a trust scheme, approved under section 784(4) or 785(5) of the Taxes Consolidation Act 1997,

( d) a policy or contract of assurance approved by the Revenue Commissioners under Chapter 1 of Part 30 of the Taxes Consolidation Act 1997, or

( e) another scheme or arrangement, including a personal pension plan and a scheme or arrangement established by or pursuant to statute or instrument made under statute other than under the Social Welfare Acts, that provides or is intended to provide either or both of the following:

(i) benefits for a person who is a member of the scheme or arrangement upon retirement at normal pensionable age or upon earlier or later retirement or upon leaving or upon the ceasing of the relevant employment, and

(ii) benefits for the widow, widower or dependants of the person referred to in subparagraph (i) , for his or her civil partner or the person that was his or her civil partner until the death of the person referred to in subparagraph (i) or for any other persons, on the death of that person;

“periodical payments order” means an order under F27 [ paragraph (a) or (aa) of section 117 (1) ] ;

“property adjustment order” means an order under section 118 ;

“secured periodical payments order” means an order under F27 [ paragraph (b) or (ba) of section 117 (1) ] ;

“shared home” has the meaning assigned to it in Part 4 , with the modification that the references to a civil partner in that Part shall be construed as references to a civil partner within the meaning of this Part;

“trustees”, in relation to a scheme that is established under a trust, means the trustees of the scheme and, in relation to a pension scheme not established under a trust, means the persons who administer the scheme.

(2) In this Part, where the context so requires—

( a) a reference to a civil partnership includes a reference to a civil partnership that has been dissolved under this Part,

( b) a reference to a registration in a new civil partnership includes a reference to a registration in a civil partnership that takes place after a civil partnership that has been dissolved F27 [ under this Part, ]

( c) a reference to a civil partner includes a reference to a person who was a civil partner in a civil partnership that has been dissolved F27 [ under this Part, and ]

F26 [ (d) a reference to an application to a court by a person on behalf of a dependent child of the civil partners includes a reference to such an application by such a child and a reference to a payment, the securing of a payment, or the assignment of an interest, to a person for the benefit of a dependent child of the civil partners includes a reference to a payment, the securing of a payment, or the assignment of an interest, to such a child. ]

Annotations:

Amendments:

F26

Inserted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015), s. 149(a)(iv) and (b)(iii), S.I. No. 12 of 2016.

F27

Substituted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015, s. 149(a)(i), (ii), (iii) and (b)(i), (ii), S.I. No. 12 of 2016.