(1) An allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(1A) Subsection (1) shall apply to-
(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938, and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964, in respect of travelling facilities within the meaning of the first-mentioned Act, and
(b) an allowance payable under section 1 or 2 of the Oireachtas (Allowances to Members) Act, 1962,
as it applies to an allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992.
(1B) Parliamentary standard allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamenta
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