S.L. 123.87 Art. 21Date from which the provision of these rules shall no longer be applicable.

No new applications under these rules shall be received by the Corporation after the 30th June 2014.

SCHEDULE

TABLE A

Rule 8(2) credit in respect of allowable wages and tuition expenditure expenditure Tax credit tuition and wages expenditure 17.5%

TABLE B

Rule 8(3)(a) of tax credit in respect of allowable wages and tuition expenditure incurred by an SME relevant academic qualification Tax credit not to exceed the following percentage of the total expenditure qualification 80% qualification 45%

TABLE C Rule 8(3)(b)

of tax credit in respect of allowable wages and tuition expenditure incurred by a company that is not an SME

relevant academic qualification Tax credit not to exceed the following percentage of the total expenditure qualification 60% qualification 35%