100. Objectives of section 101, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions' operation
(a) The objectives of section 101 are to provide necessary assistance to the economy so as to mitigate the effects on the economy of the impact of the exceptional rise in global energy prices, consistent with the Temporary Crisis Framework (within the meaning of section 101).
(b) The purposes for which the provisions of section 101 (in this section referred to as the "Temporary Business Energy Support Scheme") are, in furtherance of the foregoing objectives, enacted are:
(i) in addition to the provision of basic mechanisms to fulfil those objectives, to ensure the efficient use of the Temporary Business Energy Support Scheme so as to minimise the cost to the Exchequer of the scheme (so far as consistent with fulfilment of those objectives);
(ii) having regard to the Temporary Crisis Framework, to take account of the need to reflect further changes in energy prices and the consequential impact on persons carrying on a trade or profession (both within the meaning of section 101) to whom payments under the Temporary Business Energy Support Scheme are being made;
(iii) to take account of changes in the State's economic circumstances and the demands on its financial resources which may occur in the remainder of the current financial year and thereafter.