Revenue Note for Guidance

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Revenue Note for Guidance

206 Income from investments under Social Welfare Consolidation Act 2005

This section exempts from income tax any income derived by the Minister for Finance or the Minister for Social Protection from investments made under section 9 of the Social Welfare Consolidation Act 2005.

This section exempts from income tax any income derived by the Minister for Finance from investments made under section 9 of the Social Welfare Consolidation Act 2005.

Relevant Date: Finance Act 2021