Social Welfare (Miscellaneous Provisions) Act, 2002
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Amendments consequential on the alignment of the income tax year with the calendar year. |
10.—(1) For the purposes of determining a person's entitlement to benefit under— | |
(a) section 32(1) (as amended by section 20 of the Act of 2001), | ||
(b) section 32(3) (as amended by section 17 of the Act of 1997), | ||
(c) section 38(a), 41B(1)(a), 41H(1)(a) or 43(1) (each as amended by section 20 of the Act of 2001), or | ||
(d) section 82C(1)(a) (inserted by section 10 of the Act of 2000), | ||
of the Principal Act, in respect of the benefit year commencing on 6 January 2003 and ending on 4 January 2004, those sections shall be read as if “second last complete contribution year” were substituted for “last complete contribution year”. | ||
(2) For the purposes of determining a person's entitlement to benefit under section 38(b) or 41H(1)(b) (both as amended by section 9 of this Act) of the Principal Act, in respect of the benefit year commencing on 6 January 2003 and ending on 4 January 2004, those sections shall be read as if “in the second last complete contribution year or in the third last complete contribution year” were substituted for “in the last complete contribution year or in the second last complete contribution year”. | ||
(3) For the purposes of determining a person's entitlement to benefit under— | ||
(a) section 32(1), 38(a), 41B(1)(a), 41H(1)(a) or 43(1), or | ||
(b) section 82C(1)(c) (inserted by section 10 of the Act of 2000), | ||
of the Principal Act, in respect of the benefit year commencing on 6 January 2003 and ending on 4 January 2004, those sections shall be read as if “in the second last and third last complete contribution years” were substituted for “in each of the last 2 complete contribution years”. | ||
(4) For the purposes of determining a person's entitlement to bereavement grant under section 115(1)(b)(ii) (inserted by section 19 of the Act of 1999) of the Principal Act, in respect of the benefit year commencing on 6 January 2003 and ending on 4 January 2004, that section shall be read as if “the 3 or 5 complete contribution years immediately preceding the last complete contribution year” were substituted for “the last 3 or 5 complete contribution years”. |