As respects the year of assessment 2004 and subsequent years of assessment, section 472C (inserted by the Finance Act 2001) of the Principal Act is amended, in subsection (1), by substituting "€200" for "€130" in the definition of "specified amount".
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
Version 1 of 1