Finance Act, 1988

Chapter III

Income Tax, Corporation Tax and Capital Gains Tax

Exemption of certain payments by Minister for Labour and An Foras Áiseanna Saothair.

22.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.

(2) This section applies to any payment made, whether before or after the passing of this Act, to a person, being a payment made under—

(a) the Enterprise Allowance Scheme or the Enterprise Scheme of the Minister for Labour, or

(b) the Enterprise Scheme of An Foras Áiseanna Saothair.