Finance Act, 1997
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Amendment of section 40 (treatment under Tax Acts of certain employment grants and recruitment subsidies) of Finance Act, 1996 . |
40.—(1) Section 40 of the Finance Act, 1996 , is hereby amended in subsection (2) by the insertion of the following paragraphs after paragraph (c): | |
“(cc) the Employment Support Scheme, being a scheme established on the 1st day of January, 1993, and administered by the National Rehabilitation Board, | ||
(ccc) the Pilot Programme for the Employment of People with Disabilities, being a programme administered by a company incorporated on the 7th day of March, 1995, as The Rehab Group,”. | ||
(2) This section shall have effect as respects grants or subsidies paid on or after the 6th day of April, 1997. |