224 Grants to medium and large industrial undertakings

This section applies to a grant made under —

• section 10(5)(a) of the Údarás na Gaeltachta Act, 1979, being an employment grant under a scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Ghnóthais Mhóra/Mheánmhéide Thionsclaíochta”, or
• section 21(5)(a) (as amended by the Industrial Development (Amendment) Act, 1991) of the Industrial Development Act, 1986, being an employment grant under a scheme known as the “Scheme Governing the making of Employment Grants to Medium/Large Industrial Undertakings.

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

Relevant Date: Finance Act 2019