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Market Development Fund and Employment Subsidy Scheme.
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38.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.
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(2) This section applies to any payment made, 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—
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(a) the Market Development Fund, being a fund established on the 6th day of October, 1992, and administered by An Bord Tráchtála—The Irish Trade Board, or
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(b) the Employment Subsidy Scheme, being a scheme established on the 1st day of February, 1992, and administered by An Foras Áiseanna Saothair.
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