Section 196A of the Taxes Consolidation Act 1997 (inserted by section 12 of the Finance Act 2005), provides that where any allowance to, or emoluments of, an officer of the State are certified by the Minister for Finance, having consulted with the Minister for Foreign Affairs, or with such Minister of the Government as the Minister for Finance considers appropriate in the circumstances, to represent compensation for the extra cost of having to live outside the State in order to perform his or her duties, that allowance, or those emoluments, shall be disregarded as income for the purposes of the Income Tax Acts. Since the allowances paid to members of the Garda Síochána and of the Permanent Defence Force for overseas duty have been so certified by the Minister for Finance, they would therefore not be subject to the pension related deduction.