(1) In this section -
"An Foras" means An Foras Áiseanna Saothair;
"appropriate percentage" means, in relation to a year of assessment, a percentage equal to the standard rate of tax for that year;
"approved course provider" means a person providing approved courses who -
(a) operates in accordance with a code of standards which from time to time may, with the consent of the Minister for Finance, be agreed between An Foras and the Minister, and
(b) is approved of by An Foras for the purposes of this section;
"approved course" means a course of study or training, other than a postgraduate course, provided by an approved course provider which -
(a) is confined to -
(i) such aspects of information technology, or
(ii) such foreign languages,
as are approved of by the Minister, with the consent of the Minister for Finance, for the purposes of this section,
(b) is of less than 2 years' duration,
(c) results in the awarding of a certificate of competence, and
(d) having regard to a code of s
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