Finance Act, 2002
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SCHEDULE 1 | ||
Amendments Consequential on Changes in Personal Tax Credits | ||
As respects the year of assessment 2002 and subsequent years of assessment, the Taxes Consolidation Act, 1997 , is amended as follows— | ||
(a) in section 461, by substituting “€3,040” for “€2,794”, in both places where it occurs, and “€1,520” for “€1,397”, | ||
(b) in section 461A, by substituting “€300” for “€254”, | ||
(c) in section 462, by substituting “€1,520” for “€1,397” in subsection (2), | ||
(d) in section 463, by substituting “€2,600”, “€2,100”, “€1,600”, “€1,100” and “€600”, respectively, for “€2,540”, “€2,032”, “€1,524”, “€1,016” and “€508” in subsection (2), | ||
(e) in section 464, by substituting “€410” and “€205”, respectively, for “€408” and “€204”, | ||
(f) in section 465, by substituting “€500” for “€408” in subsection (1), | ||
(g) in section 466, by substituting “€60” for “€56” in subsection (2), | ||
(h) in section 466A— | ||
(i) by substituting “€770” for “€762” in subsection (2), and | ||
(ii) by substituting “total income” for “an income” in paragraph (a) of subsection (6), | ||
(i) in section 468, by substituting “€800” and “€1,600”, respectively, for “€762” and “€1,524” in subsection (2), and | ||
(j) in section 472, by substituting “€660” for “€508”, in both places where it occurs, in subsection (4). |