Finance Act, 2002

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Amendment of Schedule 3 (reliefs in respect of income tax charged on payments on retirement, etc.) to Principal Act.

15.—As respects the year of assessment 2002 and subsequent years of assessment, paragraph 8 of Schedule 3 to the Principal Act is amended—

(a) by substituting “in the previous 10 years of assessment” for “previously”, and

(b) by substituting “€10,000” for “€5,080” in both places where it occurs.