Part 4 of Schedule 3 to the Principal Act (as amended by section 36 of the Act of 2007) is amended -
(a) in Rule 1(2) (a) by inserting ", 18A" after "11",
(b) in Rule 1(2) (b) by substituting the following for clause (v):
"(v) in the case of a person in receipt of a supplement under section 198 towards the amount of mortgage interest or rent payable by the person in respect of his or her residence -
(I) an amount equal to the sum of the first €75 of any additional income (within the meaning of Rule 2) and 25 per cent of so much of that additional income as exceeds €75, when that additional income has been reduced by the aggregate of -
(A) any allowable contribution referred to in Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001),
(B) any amount deducted from reckonable earnings under section 13 and regulations made under section 14, and
(C) any amount deducted from reckonable earnings under section 5 of the Health Contribu
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