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.”.