Taxes Consolidation Act, 1997 (Number 39 of 1997)
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192Q. Exemption in respect of State contribution under automatic enrolment retirement savings system
A State contribution (within the meaning of the Automatic Enrolment Retirement Savings System Act 2024) shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts or in computing amounts chargeable to universal social charge in accordance with Part 18D.
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Inserted by FA24 s15(1)(b). Comes into operation on the making of an order to that effect by the Minister for Finance.