Finance (No. 2) Act 2013

Chapter 2

Income Tax

Amendment of section 226 of Principal Act (certain employment grants and recruitment subsidies)

2. Section 226 of the Principal Act is amended in subsection (1)—

(a) in paragraph (i) by deleting “or”,

(b) in paragraph (j) by substituting “applies, or” for “applies.”, and

(c) by inserting the following after paragraph (j):

“(k) as respects payments made to employers on or after 1 July 2013, JobsPlus, being a scheme administered by the Department of Social Protection.”.