Finance Act 2013

Amendment of sections 88A (double deduction in respect of certain emoluments) and 472A (relief for the long-term unemployed) of Principal Act.

7.— (1) Section 88A of the Principal Act is amended by inserting the following after subsection (2):

“(3) This section shall cease to have effect in respect of all claims relating to—

(a) emoluments payable in respect of an employment commencing on or after such day as the Minister for Finance may by order appoint, and

(b) the employer’s contribution to the Social Insurance Fund payable, in respect of those emoluments, under the Social Welfare Acts.”.

(2) Section 472A of the Principal Act is amended—

(a) in subsection (1)(a), in the definition of “qualifying employment”, by substituting the following for subparagraph (i):

“(i) commences on or after 6 April 1998 and before such day as the Minister for Finance may by order appoint,”,

and

(b) by inserting the following after subsection (6):

“(7) This section shall cease to have effect in respect of all claims relating to emoluments from an employment commencing on or after such day as the Minister for Finance may by order appoint.”.