2. Amendment of section 15 (rate of charge) of Principal Act. | Finance Act, 2002 (No. 5) | Better Regulation

AI Summary of 2. Amendment of section 15 (rate of charge) of Principal Act.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 25 March 2002 - onwards

2. Amendment of section 15 (rate of charge) of Principal Act.

As respects the year of assessment 2002 and subsequent years of assessment, section 15 of the Principal Act is amended by substituting -

(a) "€19,000" for "€13,967" in subsection (3), and

(b) the following Table for the Table to that section:

"Table

Part 1

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €28,000	20 per cent	the standard rate
The remainder	42 per cent	the higher rate

Part 2

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €32,000	20 per cent	the standard rate
The remainder	42 per cent	the higher rate

Part 3

Part of taxable income	Rate of tax

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