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Amendment of section 473B of Principal Act (rent tax credit)
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5. (1) Section 473B of the Principal Act is amended—
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(a) in subsection (1), in the definition of “specified amount”—
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(i) in paragraph (a), by the substitution of “€10,000” for “€5,000”, and
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(ii) in paragraph (b), by the substitution of “€5,000” for “€2,500”,
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and
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(b) in subsection (13)—
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(i) by the substitution of “€1,000” for “€750”, and
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(ii) by the substitution of “€2,000” for “€1,500”.
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(2) Subsection (1) shall be deemed to have come into operation on 1 January 2024.
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