Where in relation to a claim for damages for deprivation or impairment of
earning capacity or for other personal injury it becomes material to assess
such damages having regard to loss of earnings or of future probable earnings,
there shall be taken into account in reduction of the sum assessed such amount
as is reasonably considered to be the amount that would have been payable as
income tax by reason of the receipt of such earnings by the person who has
suffered loss of them had he received them.
Pt 5B (Heading and ss 28B– 28L) inserted by No. 49/2002 s. 7.
Part VB—Personal injury damages
S. 28B inserted by No. 49/2002 s. 7.