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Finance Act, 2001

Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.

7.—Section 467 of the Principal Act is amended by the substitution of—

(a) as respects the year of assessment 2001, “£7,400” for “£8,500” in both places where it occurs, and

(b) as respects the year of assessment 2002 and subsequent years of assessment, “€12,700” for “£8,500” in both places where it occurs.