Finance Act, 1979
|
Exemption of certain payments made by Minister for Labour. |
27.—The following section shall be substituted for section 25 of the Finance Act, 1976 : | |
“25.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts. | ||
(2) This section applies to any payment made by the Minister for Labour, whether before or after the passing of this Act, to an employer in respect of a person employed by him, being a payment made under— | ||
(a) the Employment Incentive Scheme of the Minister for Labour or | ||
(b) the Employment Maintenance Scheme of the Minister for Labour.”. |