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Taxes Consolidation Act 1997 Schedule 3 paragraph 8
Increase of €10,000 on the basic exemption
Schedule 3, paragraph 8 provides for an increase of up to €10,000 in the basic exemption available on an ex-gratia termination payment, where the employee has not claimed relief under section 201 in the previous ten years and has a relevant capital sum of less than €10,000.
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