Section 194 Child benefit
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Child benefit payable under [Part 4 of the Social Welfare Consolidation Act 2005,]1 or any subsequent Act together with which that Act may be cited, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
Amendments
1 Substituted by Finance Act 2007 section 128 and Schedule 4 para 1(c) as on and from 2 April 2007.
