1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Finance Act, 1997 (No. 22)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-78)
  3. Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-51)
  4. 40. Amendment of section 40 (treatment under Tax Acts of certain employment grants and recruitment subsidies) of Finance Act, 1996.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 10 May 1997 - onwards
    Version 1 of 1    

40. Amendment of section 40 (treatment under Tax Acts of certain employment grants and recruitment subsidies) of Finance Act, 1996.

As of 6 April 1997 this text has repealed

(1) Section 40 of the Finance Act, 1996, is hereby amended in subsection (2) by the insertion of the following paragraphs after paragraph (c):

"(cc) the Employment Support Scheme, being a scheme established on the 1st day of January, 1993, and administered by the National Rehabilitation Board,

(ccc) the Pilot Programme for the Employment of People with Disabilities, being a programme administered by a company incorporated on the 7th day of March, 1995, as The Rehab Group,".

(2) This section shall have effect as respects grants or subsidies paid on or after the 6th day of April, 1997.

Comparing proposed amendment...
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