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Pensions (Amendment) Act, 2002
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Amendment of section 46(1) of Principal Act.

32.—Section 46(1) of the Principal Act is amended in paragraph (b)—

(a) by the substitution in subparagraph (ii) for “Chapter II of Part I of the Finance Act, 1972 ” of “Chapter 1 of Part 30 of the Taxes Consolidation Act, 1997 ”;

(b) by the substitution for “(i), (ii) and (iii)” of “(i), (ii), (iii) and (iv)”; and

(c) by the substitution for “44(a)(iv)” of “44(a)(v)”.