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(121) Tá sé mar aidhm leis an gclár CBL arna íoc as ceannach trealaimh arna tháirgeadh sa bhaile ag FIE a aisíoc mura dtagann an trealamh faoin gCatalóg Neamhdhíolmhaithe agus mura sáraíonn luach an trealaimh an teorainn infheistíochta iomlán ar FIE de réir na 'mbeart Riaracháin trialach maidir le Ceannach Trealaimh arna tháirgeadh sa bhaile'.
(121) The programme is aimed to refund VAT paid for purchase of domestically produced equipment by FIE if the equipment does not fall into the Non-Exemptible Catalogue and if the value of the equipment does not exceed the total investment limit on an FIE according to the ‘trial Administrative measures on Purchase of Domestically Produced Equipment’.