Social Welfare Act, 1990

Amendment of Part IIA of First Schedule to Principal Act.

37.— Part IIA (inserted by section 12 of the Act of 1988) of the First Schedule to the Principal Act is hereby amended by—

(a) the substitution for paragraph 4 of the following paragraph:

“4. An employed contributor or a person who is in receipt of a pension arising from a previous employment of his or of his spouse, in the case of either of whom the income for the contribution year does not include reckonable emoluments or in the case of reckonable income, income to which Chapter II or III of Part IV of the Income Tax Act, 1967 , applies.”, and

(b) the insertion after paragraph 5 of the following paragraph:

“6. A person who is regarded as not resident or not ordinarily resident in the State in accordance with the provisions of the Income Tax Acts and whose reckonable income for that year does not include income to which Chapter II or III of Part IV of the Income Tax Act, 1967 , applies.”.