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Taxes Consolidation Act, 1997 (Number 39 of 1997)


194A Early childcare supplement.

Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.




Inserted by SWLRPA s47(1).