225 Employment grants

This section provides that employment grants made under —

• section 3 or 4 of the Shannon Free Airport Development Company Limited (Amendment) Act, 1970,
• section 25 of the Industrial Development Act, 1986, or
• section 12 of the Industrial Development Act, 1993,

are to be disregarded for all the purposes of the Tax Acts.

Relevant Date: Finance Act 2021