(1)

(a) For the purposes of encouraging the exportation of goods and the provision of such services as are specified from time to time by order made by the Minister, the Minister, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, may make arrangements for giving to, or for the benefit of, persons carrying on a business or profession in the State guarantees in connection with the export, manufacture, treatment or distribution of goods, the provision of services or any other matter which appears to the Minister conducive to that purpose.

(b) The Minister may by order amend or revoke an order under this section.

(1A)

(a) The Minister, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, may make arrangements for giving to (or for the benefit of) persons carrying on a business or profession in the State guarantees in relation to the rendering of services to which this subsection applies for a person outside the State.

(b) This subsection applies to design and planning services, the work on the rendering of which is carried out in the State in connection with engineering or constructional works executed outside the State.