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Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
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10. Section 472BB of the Principal Act is amended by inserting the following subsection after subsection (2):
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“(3) Where for the year of assessment 2021 an individual is a qualifying individual—
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(a) he or she shall be entitled to a sea-going naval personnel credit of €1,500, and
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(b) relief shall not be given under section 472B or 472BA in respect of that year.”.
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