Finance (No. 2) Act 2013

Exemption in respect of annual allowance for reserve members of the Garda Síochána

10. The Principal Act is amended by inserting the following section after section 204:

“204A. The annual allowance payable under Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 ( S.I. No. 413 of 2006 ) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.