As respects the year of assessment 2003 and subsequent years of assessment, section 188 of the Principal Act is amended, in subsection (2), by substituting "€30,000" for "€26,000" (inserted by the Finance Act 2002) and "€15,000" for "€13,000" (as so inserted).
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 March 2003 - onwards
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