Section 126 of the Principal Act is amended -
(a) by substituting the following for subsection (1):
"(1) In this section -
‘the Acts’ means the Social Welfare Acts;
‘the Act of 2005’ means the Social Welfare Consolidation Act 2005.",
(b) by inserting the following after subsection (6):
"(6A) A payment which is -
(a) described in column (1) of the Table to this section,
(b) paid on the basis specified in column (2) of that Table, and
(c) made by the Minister for Employment Affairs and Social Protection to an individual on or after 1 January 2019,
shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(6B) A payment which -
(a) is described in column (1) of the Table to this section,
(b) is paid on the basis specified in column (2) of that Table, and
(c) was made by the Minister for Employment Affairs and Social Protection to an individual before 1 January 2019,
…