Oireachtas (Payment of Members) (Amendment) Act, 1925
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Exemption from income tax. |
1.—(1) The allowances payable to members of the Oireachtas under sub-section (1) of section 2 of the Oireachtas (Payment of Members) Act, 1923 (No. 18 of 1923) shall be and shall be deemed always to have been exempt from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts. | |
(2) So much of the salary for the time being payable to a member of the Oireachtas by virtue of his holding any of the offices mentioned in sub-section (2) of the said section 2 of the said Act as is equal to the allowance which would be payable to such member under sub-section (1) of the said section if he did not hold such office shall be and shall be deemed always to have been exempt from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts. | ||
(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force he shall on proof of the facts to the satisfaction of the Special Commissioners be entitled to repayment of the excess. |