Finance Act, 1982
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Chapter VIII Corporation Tax: Relief in respect of Increase in Employment | ||
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Interpretation ( Chapter VIII ). |
43.—In this Chapter— | |
“base period” has the meaning assigned to it by section 44 ; | ||
“contribution week”, “employed contributor” and “employment contributions” have the same meanings as in the Social Welfare (Consolidation) Act, 1981 ; | ||
“relevant period” means an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983; | ||
“trade” means trade or profession. |