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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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204A Exemption in respect of annual allowance for reserve members of the Garda Síochána

The annual allowance payable under [2]>Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 (S.I. No. 413 of 2006)<[2][2]>Regulation 14 of the Garda Síochána (Reserve Members) Regulations 2024 (S.I. No. 64 of 2024)<[2] shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

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[1]

[+]

Inserted by F(No.2)A13 s10. Comes into operation on 1 January 2014.

[2]

[-] [+]

Substituted by FA24 s25. Comes into operation on 1 January 2025.