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Chapter 3
Income Tax
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Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)
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3. (1) Section 126 of the Principal Act is amended—
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(a) in subsection (3)(a) —
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(i) by inserting the following subparagraph after subparagraph (iia):
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“(iib) the payments, commonly known as the pandemic unemployment payments, made under section 202 of the Act of 2005 on and after 13 March 2020 to the relevant date (within the meaning of section 7 of that Act),”,
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and
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(ii) by inserting the following subparagraph after subparagraph (iib) (inserted by subparagraph (i)):
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“(iic) Covid-19 pandemic unemployment payment (within the meaning of the Act of 2005),”,
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and
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(b) in column (1) of the Table to that section, by inserting “(other than the payments referred to in subsection (3)(a)(iib))” after “Urgent needs payment”.
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(2) Paragraphs (a)(i) and (b) of subsection (1) shall be deemed to have come into operation on and from 13 March 2020.
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(3) Paragraph (a)(ii) of subsection (1) shall be deemed to have come into operation on and from 5 August 2020.
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