Finance Act 2012

Amendment of section 472A (relief for the long term unemployed) of Principal Act.

10.— As respects the year of assessment 2012 and each subsequent year of assessment, section 472A(1)(a) of the Principal Act is amended in the definition of “qualifying individual”, in paragraph (i)(I), by substituting “and, in respect of that period of unemployment, is entitled to credited contributions in accordance with section 33 of the Act of 2005 and regulations made under that section or has been in receipt of” for “and has, in respect of that period of unemployment, been in receipt of”.