Finance Act 2018

Amendment of section 472AB of Principal Act (earned income tax credit)

4. (1) Section 472AB of the Principal Act is amended in subsection (2)—

(a) in paragraph (a), by substituting “€1,350” for “€1,150”, and

(b) in paragraph (b), by substituting “€1,350” for “€1,150”.

(2) Subsection (1) applies for the year of assessment 2019 and each subsequent year of assessment.