Taxes Consolidation Act, 1997
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Employment grants. [FA82 s18; FA97 s146(1) and Sch9 PtI par12(2)] |
225.—(1) This section shall apply to an employment grant made under— | |
(a) section 25 of the Industrial Development Act, 1986 , or | ||
(b) section 12 of the Industrial Development Act, 1993 . | ||
(2) A grant to which this section applies shall be disregarded for the purposes of the Tax Acts. |