Finance (No. 2) Act 2013
Exemption in respect of annual allowance for reserve members of the Garda Síochána | ||
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10. The Principal Act is amended by inserting the following section after section 204: | ||
“204A. The annual allowance payable under Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 ( S.I. No. 413 of 2006 ) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”. |