Section 16 makes a number of amendments to the social welfare code in order to facilitate the introduction of the national internship scheme. It extends to recipients of this new scheme provisions that deemed participants on the proposed skills development and internship programme, which was announced late last year, not to be employees for the purposes of labour legislation generally. Following advice from the Revenue Commissioners, the provisions deeming participants on the new internship scheme not to be employees will not apply in the case of the Tax Acts.

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