#1096032
(6) (a) Aon cháin ioncaim is iníoctha ag cuideachta in aghaidh bliana éilimh seachas an bhliain mheasúnaithe dar tosach an 6ú lá d'Aibreán, 1957, féadfar, a mhéid a bhaineas an cháin ioncaim sin le brabús ó dhíol earraí a honnmhuiríodh as an Stát, í a laghdú tiche cúig faoin gcéad d'ainneoin aon ní san alt seo, ach is laghdú é in ionad, agus ní laghdú é i dteannta, aon laghduithe eile ar cháin ioncaim, faoi fhorála an ailt seo, don bhliain éilimh.
(6) ( a ) Income tax payable by a company for a year of claim other than the year of assessment commencing on the 6th day of April, 1957, so far as such income tax is referable to profit on the sale of goods exported out of the State may, notwithstanding anything contained in this section, be reduced by twenty-five per cent, but such reduction shall be in substitution for and not in addition to any other reduction of income tax, under the provisions of this section, for the year of claim.