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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 Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 (S.I. No. 413 of 2006) 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 F(No.2)A13 s10. Comes into operation on 1 January 2014.