Capital Gains Tax Act, 1975
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Other bodies. |
23.—(1) A gain shall not be a chargeable gain if it accrues to— | |
(a) a registered trade union to the extent that its income is exempt from income tax under section 336 of the Income Tax Act, 1967 , | ||
(b) an unregistered friendly society whose income is exempt from income tax under section 335 (1) of the said Act, or | ||
(c) a registered friendly society whose income is exempt from income tax under section 335 (1) of the said Act, | ||
(d) a local authority, | ||
(e) the Central Bank of Ireland, | ||
(f) a health board, | ||
(g) a vocational education committee established under the Vocational Education Act, 1930 , and | ||
(h) a committee of agriculture established under the Agriculture Act, 1931 . | ||
(2) In this section “local authority” has the meaning assigned to it by section 2 (2) of the Local Government Act, 1941 , and includes a body established under the Local Government Services (Corporate Bodies) Act, 1971 . |