Finance Act, 1959
|
Amendment of section 21 of Finance Act, 1920. |
4.— Section 21 of the Finance Act, 1920 , is hereby amended by the insertion after subsection (2) of the following subsection:— | |
“(2A) The references in the preceding provisions of this section to a child receiving full-time instruction at an educational establishment shall include references to a child undergoing training by any person (hereafter in this subsection referred to as the employer) for any trade, profession or vocation in such circumstances that the child is required to devote the whole of his time to the training for a period of not less than two years. | ||
For the purpose of a claim in respect of a child undergoing training the inspector of taxes may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners.” |