Finance Act 2011
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Age exemption. |
5.— As respects the year of assessment 2011 and subsequent years of assessment, section 188 of the Principal Act is amended— | |
(a) in subsection (2)(a) by substituting “€36,000” for “€40,000” (inserted by the Finance Act 2008 ), and | ||
(b) in subsection (2)(b) by substituting “€18,000” for “€20,000” (inserted by the Finance Act 2008 ). |