#1299814
agus sna forálacha seo a leanas den alt seo gairtear “bónas-eisiúint” de dháileadh faoi mhír (a), (b) nó (c) agus ciallaíonn “creidmheas cánach iomchuí”, i ndáil le bónas-eisiúint, an creidmheas cánach a dtagann faighteoir na bónas-eisiúna chun bheith ina theideal faoi alt 88 i leith na bónas-eisiúna.
and in the following provisions of this section a distribution falling within paragraph (a), (b) or (c) is referred to as a "bonus issue" and "relevant tax credit", in relation to a bonus issue, means the tax credit to which the recipient of the bonus issue becomes entitled under section 88 in respect of the bonus issue.