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Chapter 2
Income Tax
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Amendment of section 226 of Principal Act (certain employment grants and recruitment subsidies)
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2. Section 226 of the Principal Act is amended in subsection (1)—
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(a) in paragraph (i) by deleting “or”,
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(b) in paragraph (j) by substituting “applies, or” for “applies.”, and
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(c) by inserting the following after paragraph (j):
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“(k) as respects payments made to employers on or after 1 July 2013, JobsPlus, being a scheme administered by the Department of Social Protection.”.
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