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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 2 April 2007 - onwards
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194. Child benefit.

Child benefit payable under Part 4 of the Social Welfare Consolidation Act 2005, or any subsequent Act together with which that Act may be cited, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

Comparing proposed amendment...