Finance Act, 1998
Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act. |
6.— Section 126 of the Principal Act is hereby amended by the substitution, in subsection (8), of the following for paragraph (b): | |
“(b) Notwithstanding subsection (3) and the Finance Act, 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order, 1994 ( S.I. No. 19 of 1994 ), subsection (3)(b) shall not apply as respects the years of assessment 1997-98 and 1998-99 in relation to unemployment benefit paid or payable to a person employed in short-time employment.”. |