Finance Act 2016

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 “€950” for “€550”, and

(b) in paragraph (b), by substituting “€950” for “€550”.

(2) Subsection (1) applies for the year of assessment 2017 and each subsequent year of assessment.