192Q Exemption in respect of State contribution under automatic enrolment retirement savings system

This section provides an exemption from income tax and universal social charge for a State contribution made under the Automatic Enrolment Retirement Savings System Act 2024.

Commencement

By virtue of section 15(2) of Finance Act 2024, this section will only come into operation following a Commencement Order by the Minister for Finance.

Relevant Date: Finance Act 2024