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AI Summary of 126. Tax treatment of certain benefits payable under Social Welfare Acts.
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126. Tax treatment of certain benefits payable under Social Welfare Acts.
(1) In this section -
‘the Acts’ means the Social Welfare Acts;
‘the Act of 2005’ means the Social Welfare Consolidation Act 2005.
(a) This subsection shall apply to the following benefits payable under the Acts -
(i) bereaved partner's (contributory) pension,
(ii) orphan's (contributory) allowance,
(iii) retirement pension,
(iv) old age (contributory) pension, and
(v) bereaved partner's (non-contributory) pension.
(b) Payments of benefits to which this subsection applies shall be deemed to be emoluments to which Chapter 4 of Part 42 applies.
(a) This subsection shall apply to the following benefits payable on or after 1 July 2013 under the Acts -
(i) maternity benefit,
(ii) adoptive benefit,
(iii) health and safety benefit,
(iv) paternity benefit, and