Dáil debates

Tuesday, 7 December 2010

Financial Resolution No. 24: Income Tax

 

(1) THAT section 120A of the Taxes Consolidation Act 1997 (No. 39 of 1997), providing for exemption from income tax of certain childcare facilities, shall cease to have effect for the year of assessment 2011 and each subsequent year of assessment.

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).