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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2008 - onwards
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4. Age exemption.

As respects the year of assessment 2008 and subsequent years of assessment, section 188 of the Principal Act is amended, in subsection (2), by substituting "€40,000" for "€38,000" (inserted by the Finance Act 2007) and "€20,000" for "€19,000" (as so inserted).

Comparing proposed amendment...