Finance Act, 1993
Údarás na Gaeltachta and small enterprise grants. |
37.—(1) A grant to which this section applies shall be disregarded for all the purposes of the Tax Acts. | |
(2) This section applies to a grant made on or after the 1st day of April, 1993, under section 10 (5) (a) of the Údarás na Gaeltachta Act, 1979 , or section 21 (5) (a) (as amended by the Industrial Development (Amendment) Act, 1991 ) of the Industrial Development Act, 1986 , being an employment grant— | ||
(a) in the case of the said section 10 (5) (a), under the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Thionscnaimh Sheirbhíse Idir-Náisiúnta” or the scheme known as “Deontais Fhostaíochta ó Údarás na Gaeltachta do Thionscail Bheaga Dhéantúsaíochta”, or | ||
(b) in the case of the said section 21 (5) (a), under the scheme known as “Scheme Governing the Making of Employment Grants to Small Industrial Undertakings”. |