Taxes Consolidation Act, 1997
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Grants to medium and large industrial undertakings. [FA95 s43] |
224.—(1) This section shall apply to a grant made under section 10 (5)(a) of the Údarás na Gaeltachta Act, 1979 , or section 21 (5)(a) (as amended by the Industrial Development (Amendment) Act, 1991 ) of the Industrial Development Act, 1986 , being an employment grant— | |
(a) in the case of section 10 (5)(a) of the Údarás na Gaeltachta Act, 1979 , under the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Ghnóthais Mhóra/Mheánmhéide Thionsclaíocha”, or | ||
(b) in the case of section 21 (5)(a) of the Industrial Development Act, 1986 (as so amended), under the scheme known as “Scheme Governing the Making of Employment Grants to Medium/Large Industrial Undertakings”. | ||
(2) A grant to which this section applies shall be disregarded for the purposes of the Tax Acts. |