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5 2006

SOCIAL WELFARE LAW REFORM AND PENSIONS ACT 2006

PART 4

Miscellaneous Amendments to other Acts

Amendment to Combat Poverty Agency Act 1986.

45 .— (1) The Combat Poverty Agency Act 1986 is amended in section 7(4) by substituting “five years” for “three years”.

(2) The amendment effected by subsection (1) of this section shall apply only to members of the Combat Poverty Agency appointed after the coming into operation of this section.

Amendment to Freedom of Information Act 1997.

46 .— The Third Schedule to the Freedom of Information Act 1997 is amended in Part I by inserting at the end thereof—

No. 25 of 1990

Pensions Act 1990.

Section 145 (inserted by the Pensions (Amendment) Act 2002 ).

No. 1 of 2000

Comhairle Act 2000.

Section 18.

”.

Amendment to Taxes Consolidation Act 1997.

47 .— (1) The Taxes Consolidation Act 1997 is amended in Chapter 1 of Part 7 by inserting the following section after section 194:

“Early childcare supplement.

194A.— Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.

(2) This section comes into operation on 1 April 2006.

Amendment to Carer’s Leave Act 2001.

48 .— (1) Each provision of the Carer’s Leave Act 2001 mentioned in column (1) of Schedule 9 to this Act is amended to the extent specified in column (2) of that Schedule opposite the mention of that provision in column (1).

(2) The amendments effected by subsection (1) of this section shall apply to employees who commence carer’s leave on or after the coming into operation of this section.