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Chapter III
Income Tax, Corporation Tax and Capital Gains Tax
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Exemption of certain payments by Minister for Labour and An Foras Áiseanna Saothair.
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22.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.
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(2) This section applies to any payment made, whether before or after the passing of this Act, to a person, being a payment made under—
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(a) the Enterprise Allowance Scheme or the Enterprise Scheme of the Minister for Labour, or
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(b) the Enterprise Scheme of An Foras Áiseanna Saothair.
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