Finance Act 2014

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		Chapter 3 Income Tax
		Amendment of section 15 of Principal Act (rate of charge)
		3. As respects the year of assessment 2015 and subsequent years of assessment section 15 of the Principal Act is amended—
		(a) in subsection (3)(i) by substituting “€24,800” for “€23,800”, and
		(b) by substituting the following Table for the Table to that section:
		“TABLE
		PART 1

		PART 2

		PART 3

		”,