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Amendment of section 226 (certain employment grants and recruitment subsidies) of and Schedule 4 (exemption of specified non-commercial State-sponsored bodies from certain tax provisions) to Principal Act.
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36.— (1) Section 226 of the Principal Act is amended in subsection (1)—
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(a) by inserting the following after paragraph (d):
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“(dd) as respects grants or subsidies paid on or after the 1st day of September 2005, the Wage Subsidy Scheme, being a scheme administered by the Department of Social Protection,”,
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and
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(b) by deleting paragraph (e).
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(2) Schedule 4 to the Principal Act is amended—
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(a) by inserting the following after paragraph 83A:
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“83B. The Pharmaceutical Society of Ireland.”,
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and
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(b) by inserting the following after paragraph 91:
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“91A. Science Foundation Ireland.”.
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(3) (a) Paragraph (a) of subsection (2) is deemed to have come into force and have taken effect as on and from 22 May 2007.
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(b) Paragraph (b) of subsection (2) is deemed to have come into force and have taken effect as on and from 25 July 2003.
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