As of 6 April 1997 this text has been repealed. It amends section 15 of the Finance Act, 1992 (as inserted by the Finance Act, 1995) by adding a further proviso to subsection (2) dealing with the tax treatment of disability and injury benefits.

The proviso provides that, for the purposes of the Income Tax Acts, the aggregate of disability benefit and/or injury benefit payable for incapacity for work is disregarded for the first 18 days in the year of assessment 1997–98 and for the first 36 days in the year of assessment 1998–99 and subsequent years. Notwithstanding that amendment, section 15 does not apply in respect of 1997–98 to unemployment benefit paid or payable to a person employed in short‑time employment; short‑time employment has the same meaning as in the Social Welfare Acts and also includes employment referred to in section 79(2)(b) of the Social Welfare (Consolidation) Act, 1993.