Finance Act, 1979
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Withdrawal of income tax relief in respect of contributions under Social Welfare Acts, 1952 to 1979. |
6.—In relation to the year 1979-80 or any subsequent year of assessment— | |
(a) subsections (3), (5) and (6) of section 224 of the Income Tax Act, 1967 , shall not apply or have effect, and | ||
(b) no relief or deduction under any provision of the Income Tax Acts shall be given or allowed in respect of any contribution paid under the Social Welfare Acts, 1952 to 1979, by a person as an employed contributor or as a voluntary contributor. |