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Amount of allowance to members of the Oireachtas.
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3.—(1) The allowance to be paid to each member of Dáil Eireann under this Act shall on and after the date of the passing of this Act be an allowance at the rate of £40 a month.
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(2) The allowance to be paid to each member of Seanad Eireann under this Act shall be an allowance at the rate of £30 a month.
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(3) The salary for the time being payable to any member of the Oireachtas by virtue of his holding any appointed office shall be deemed to include the allowance payable to such member under this Act, and accordingly no member of the Oireachtas shall, while he is in receipt of a salary in respect of any such office, be entitled to any further allowance under this Act.
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(4) The allowances payable to members of the Oireachtas under this Act shall be exempt from income-tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
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(5) So much of the salary for the time being payable to a member of the Oireachtas by virtue of his holding any appointed office as is equal to the allowance which would be payable to such member under this Act if he did not hold that office shall be exempt from income-tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
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(6) No provision in any British statute or in any Saorstát Eireann statute or in any Act of the Oireachtas (whether passed before or after the passing of this Act) whereby any pension payable out of the Central Fund or moneys provided by the Oireachtas is liable to be suspended or abated, wholly or in part, in the event of the pensioner being in receipt of payments (by whatever name called in such statute or Act) out of moneys provided or to be provided by the Oireachtas shall, unless the contrary is expressly enacted therein, apply—
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(a) to the allowances payable to members of the Oireachtas under this Act, or
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(b) to so much of the salary for the time being payable to a member of the Oireachtas by virtue of his holding any appointed office as is equal to the allowance which would be payable to such member under this Act if he did not hold that office,
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nor shall any such pension be suspended or abated in respect of or on account of such allowance or so much of such salary.
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(7) Each of the following offices shall be an appointed office for the purposes of this section, that is to say:—
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(a) the office of member of the Government;
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(b) the office of Parliamentary Secretary;
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(c) the office of Attorney-General;
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(d) the office of Chairman of Dáil Eireann;
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(e) the office of Deputy-Chairman of Dáil Eireann;
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(f) the office of Chairman of Seanad Eireann;
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(g) the office of Deputy-Chairman of Seanad Eireann.
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