Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 3

Income tax and corporation tax

Overview

Chapter 3 provides for an exemption from corporation tax and income tax in respect of certain grants, income, profits or gains.

223 Small enterprise grants

This section applies to grant made under —

Employment grants to which this section applies are disregarded for all the purposes of the Tax Acts.

Relevant Date: Finance Act 2019