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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
    Version 1 of 1    

2. Age exemption.

As respects the year of assessment 2004 and subsequent years of assessment, section 188 of the Principal Act is amended, in subsection (2), by substituting "€31,000" for "€30,000" (inserted by the Finance Act 2003) and "€15,500" for "€15,000" (as so inserted).

Comparing proposed amendment...