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(3) Lamhálfar díolúine ó cháin ioncaim, ar éileamh chuige sin a bheith déanta, i leith coimisiún frithgheallta má chuirtear na coimisiúin frithgheallta chun feidhme, nó a mhéid a bheidh na Coimisinéirí sásta go gcuirfear chun feidhme iad, chun críocha na scéime, agus a mbeadh, mura mbeadh an fo-alt seo, cáin inmhuirir ina leith ar iontaobhaithe na scéime faoi Chás IV de Sceideal D.
(3) Exemption from income tax shall, on a claim being made in that behalf, be allowed in respect of underwriting commissions if or to such extent as the Commissioners are satisfied that, the underwriting commissions are applied for the purposes of the scheme, and in respect of which the trustees of the scheme would, but for this subsection, be chargeable to tax under Case IV of Schedule D.