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Taxes Consolidation Act, 1997 (Number 39 of 1997)


194B Back to work family dividend

Back to work family dividend payable under Part 7A (inserted by section 8 of the Social Welfare (Miscellaneous Provisions) Act 2015) 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 SW(MP)A15 s16(1).