Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 766C of Principal Act (research and development corporation tax credit)
41. (1) Section 766C(6)(a)(i) of the Principal Act is amended by the substitution of “€75,000” for “€50,000”.
(2) Subsection (1) shall apply in respect of accounting periods commencing on or after 1 January 2025.
