S.I. No. 112 of 2009.
SOCIAL WELFARE (MISCELLANEOUS PROVISIONS) ACT 2008 (SECTION 8) (COMMENCEMENT) ORDER 2009
(This note is not part of the instrument and does not purport to be a legal interpretation).
This Order provides for the commencement of Section 8 of the Social Welfare (Miscellaneous Provisions) Act 2008
Section 8 provides that income from dividends arising from stallion fees, stud greyhound fees and profits from the occupation of certain woodlands will be taken into account in estimating reckonable income for PRSI purposes. This amendment is necessary to disregard the provisions of Section 140 of the Tax Consolidation Act 1997 when estimating reckonable income for PRSI purposes.
This section comes into effect from 1 January 2010.