Finance Act 2004
|
Chapter 2 Income Tax | ||
|
Age exemption. |
2.—As respects the year of assessment 2004 and subsequent years of assessment, section 188 of the Principal Act is amended, in subsection (2), by substituting “€31,000” for “€30,000” (inserted by the Finance Act 2003 ) and “€15,500” for “€15,000” (as so inserted). |