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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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5. Cesser of exemption limits.

The Principal Act is amended -

(a) in section 187 by inserting the following after subsection (4):

 "(5) This section ceases to have effect on or after 1 January 2008.",

(b) in section 188 -

(i) in subsection (1) by deleting "and in section 187",

(ii) in subsection (2) by substituting "subject to subsection (2A)" for "subject to section 187(2)", and

(iii) by inserting the following after subsection (2) -

 "(2A)

(a) For the purposes of this section, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child then, subject to subsection (2B), the specified amount (within the meaning of this section) shall be increased for that year of assessment by -

(i) €575 in respect of the first such child,

(ii) €575 in respect of the second such child, and

(iii) €830 in respect of each such child in excess of 2.

(b) Any question as to whether a child is a qualifying child for the purposes of this section shall be determined on the same bas

Comparing proposed amendment...