Finance Act, 1994
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Taxation treatment of unemployment benefit in certain cases. |
10.—(1) In this section— | |
“day of unemployment” has the same meaning as it has in section 42 of the Social Welfare (Consolidation) Act, 1993 ; | ||
“period of interruption of employment” shall be construed in accordance with section 42 of the Social Welfare (Consolidation) Act, 1993 ; | ||
“short-time employment” has the same meaning as it has for the purposes of the Social Welfare Acts but also includes such an employment as is referred to in section 79 (2) (b) of the Social Welfare (Consolidation) Act, 1993 . | ||
(2) Notwithstanding the provisions of section 15 of the Finance Act, 1992 , and the Finance Act, 1992 (Commencement of Section 15 ) (Unemployment Benefit and Pay-Related Benefit) Order, 1994 ( S.I. No. 19 of 1994 ), the said section 15 shall not apply or have effect, as respects the year of assessment 1994-95, in relation to unemployment benefit paid or payable to a person, employed in short-time employment and who was so employed on the 5th day of April, 1994, in respect of a day of unemployment forming part of a period of interruption of employment which commenced on or before that day. |