Taxes Consolidation Act, 1997 (Number 39 of 1997)
225 Employment grants.
[FA82 s18; FA97 s146(1) and Sch9 PtI par12(2)]
(1) This section shall apply to an employment grant made under—
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(a) section 25 of the Industrial Development Act, 1986, or
(b) section 12 of the Industrial Development Act, 1993.
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(a) section 3 or section 4 (as amended by the Shannon Free Airport Development Company Limited (Amendment) Act, 1983) of the Shannon Free Airport Development Company Limited (Amendment) Act, 1970,
(b) section 25 of the Industrial Development Act, 1986, or
(c) section 12 of the Industrial Development Act, 1993.
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(2) A grant to which this section applies shall be disregarded for the purposes of the Tax Acts.