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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards

5. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.

As respects the year of assessment 2006 and subsequent years of assessment, section 467 of the Principal Act is amended by substituting "€50,000" for "€30,000" (inserted by the Finance Act 2002) in both places where it occurs.