Finance Act, 1954
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Exemption of certain pensions from income tax. |
6.—(1) Income to which this section applies shall be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts. | |
(2) This section applies to— | ||
(a) the pension payable under section 1 of the MacSwiney (Pension) Act, 1950 (No. 30 of 1950), and | ||
(b) a pension payable under the Pensions Act, 1952 (No. 27 of 1952). |