Finance Act 2003

Chapter 2

Income Tax

Age exemption.

2.—As respects the year of assessment 2003 and subsequent years of assessment, section 188 of the Principal Act is amended, in subsection (2), by substituting “€30,000” for “€26,000” (inserted by the Finance Act 2002 ) and “€15,000” for “€13,000” (as so inserted).