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Version status: Published
Version date: 3 October 2019 - onwards

37. Amendment of section 126 of Taxes Consolidation Act 1997

This format of the bill is taken from the text of stage 1 published on 3 October 2019 by Seanad Éireann

Section 126 of the Taxes Consolidation Act 1997 is amended, in subsection (2A)(a) -

(a) in subparagraph (iii), by the substitution of “benefit,” for “benefit, and”,

(b) in subparagraph (iv), by the substitution of “benefit, and” for “benefit.”, and

(c) by the insertion of the following subparagraph after subparagraph (iv) (inserted by section 36(c) of the Act of 2016):

“(v) parent’s benefit.”.