Civil Law (Miscellaneous Provisions) Act 2022
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Amendment of Taxes Consolidation Act 1997 | ||
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23. The Taxes Consolidation Act 1997 is amended by the insertion of the following section after section 216D: | ||
“Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 | ||
216E. A financial contribution payable under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”. |