Finance (No. 2) Act 2008

Chapter 3

Income Tax

Amendment of section 15 (rate of charge) of Principal Act.

4.— As respects the year of assessment 2009 and subsequent years of assessment, section 15 of the Principal Act is amended—

(a) by substituting “€27,400” for “€26,400” (inserted by the Finance Act 2008 ) in subsection (3), and

(b) by substituting the following Table for the Table (as so inserted) to that section:

“TABLE

PART 1

PART 2

PART 3

”.