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Finance Act 2012

Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act.

11.— Section 473A of the Principal Act is amended for the year of assessment 2012 and each subsequent year of assessment in subsection (4A)—

(a) in paragraph (a) by substituting “€2,250” for “€2,000”, and

(b) in paragraph (b) by substituting “€1,125” for “€1,000”.