(1) An employment grant or recruitment subsidy to which this section applies shall be disregarded for all the purposes of the Tax Acts.
(2) This section applies to an employment grant or recruitment subsidy made to an employer in respect of a person employed by him or her, under -
(a) the Back to Work Allowance Scheme, being a scheme established on the 1st day of October, 1993, and administered by the Minister for Social Welfare,
(b) any scheme which may be established by the Minister for Enterprise and Employment with the approval of the Minister for Finance for the purposes of promoting the employment of individuals who have been unemployed for three years or more and which is to be administered by An Foras Áiseanna Saothair,
(c) paragraph 13 of Annex B to an operating agreement between the Minister for Enterprise and Employment and a County Enterprise Board, being a board specified in the Schedule to the Industrial Development Act, 1995,
(d) the European Union Leader II Commun