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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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790CA. Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017

Any additional superannuation contribution payable under the Public Service Pay and Pensions Act 2017 by a public servant (within the meaning of that Act) shall, in assessing income tax under Schedule E, be allowed to be deducted as an expense incurred in the year in which the contribution is paid.”

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Inserted by FA18 s12(1). Applies for the year of assessment 2019 and each subsequent year of assessment.