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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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216E. Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022

A financial contribution payable under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 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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Inserted by CLMPA22 s23.