Finance Act, 1982
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Legislation Directory Entry
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Chapter VIII Corporation Tax: Relief in respect of Increase in Employment |
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Interpretation (Chapter VIII ). |
43.—In this Chapter— |
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“base period” has the meaning assigned to it by section 44 ; |
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“contribution week”, “employed contributor” and “employment contributions” have the same meanings as in the Social Welfare (Consolidation) Act, 1981 ; |
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“relevant period” means an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983; |
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“trade” means trade or profession. |