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Amendment of section 472AB of Principal Act (earned income tax credit)
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5. (1) Section 472AB of the Principal Act is amended in subsection (2)—
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(a) in paragraph (a), by substituting “€1,150” for “€950”, and
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(b) in paragraph (b), by substituting “€1,150” for “€950”.
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(2) Subsection (1) applies for the year of assessment 2018 and each subsequent year of assessment.
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