1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)
  4. Chapter 1 Income tax (ss. 187-216F)
  5. 194B. Back to work family dividend.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 May 2015 - onwards
    Version 1 of 1    

194B. Back to work family dividend.

Back to work family dividend payable under Part 7A (inserted by section 8 of the Social Welfare (Miscellaneous Provisions) Act 2015) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

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