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Taxes Consolidation Act, 1997 (Number 39 of 1997)

206 Income from investments under Social Welfare (Consolidation) Act, 1993.

[ITA67 s338]

[3]>(1) <[3]The Minister for Finance shall be entitled to exemption from tax in respect of the income derived from investments made under [2]>section 7<[2][2]>section 9<[2] of the [1]>Social Welfare (Consolidation) Act, 1993<[1][1]>Social Welfare Consolidation Act 2005<[1].

[4]>

(2) The Minister for Social Protection shall be entitled to exemption from tax in respect of the income derived from accounts held under section 9 of the Social Welfare Consolidation Act 2005.

<[4]

[1]

[-] [+]

Substituted by FA07 sched4(1)(f)(i). Shall have effect as on and from 2 April 2007

[2]

[-] [+]

Substituted by FA07 sched4(1)(f)(ii). Shall have effect as on and from 2 April 2007

[3]

[+]

Renumbered by FA14 s21(a). Comes into operation on 1 January 2015.

[4]

[+]

Inserted by FA14 s21(b). Comes into operation on 1 January 2015.