Oireachtas (Allowances To Members) and Ministerial, Parliamentary, Judicial and Court Offices (Amendment) Act, 1998

Amendment of Taxes Consolidation Act, 1997 .

21.—(1) Section 836 of the Taxes Consolidation Act, 1997 , is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) Subsection (1) shall apply to—

(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938 , and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964 , in respect of travelling facilities within the meaning of the first-mentioned Act, and

(b) an allowance payable under section 1 or 2 of the Oireachtas (Allowances to Members) Act, 1962 ,

as it applies to an allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 .”.

(2) Subsection (1) shall be deemed to have come into operation on the 6th day of April, 1997.