Finance Act, 1999

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Amendment of section 472A (relief for the long-term unemployed) of Principal Act.

35.—Section 472A (inserted by Finance Act, 1998) of the Principal Act is hereby amended—

(a) in paragraph (a) of subsection (1) by—

(i) the insertion before the definition of “director” of the following definitions:

“‘the Act of 1993’ means the Social Welfare (Consolidation) Act, 1993 ;

‘continuous period of unemployment’ has the meaning assigned in section 120(3) of the Act of 1993;”,

(ii) the substitution of the following for the definition of “qualifying individual”:

“‘qualifying individual’ means an individual who commences a qualifying employment and who—

(i) (I) immediately prior to the commencement of that qualifying employment has been unemployed throughout the period of 12 months immediately preceding the commencement of the employment and has, in respect of that period of unemployment, been in receipt of—

(A) unemployment benefit under Chapter 9 of Part II of the Act of 1993, in respect of a continuous period of unemployment of not less than 312 days, or

(B) unemployment assistance under Chapter 2 of Part III of the Act of 1993, in respect of a continuous period of unemployment of not less than 312 days, or

(C) one-parent family payment under Chapter 9 of Part III of the Act of 1993, in respect of a continuous period of unemployment of not less than 312 days, or

(II) is in any other separate category of persons approved of for the purposes of this section by the Minister for Social, Community and Family Affairs with the consent of the Minister for Finance,

and

(ii) was not previously a qualifying individual for the purposes of this section;”,

(b) in paragraph (b) of subsection (1) by—

(i) the substitution in subparagraph (ii) of “of such period, and” for “of such period.”, and

(ii) the insertion after subparagraph (ii) of the following subparagraph:

“(iii) every Sunday in any period of consecutive days shall not be treated as a day of unemployment and shall be disregarded in computing any such period.”,

and

(c) in paragraph (b) of subsection (5) by the substitution of “subsection (1)(b)(i)” for “subsection (2)”.