Taxes Consolidation Act, 1997
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Income of body designated under Irish Takeover Panel Act, 1997. [FA97 s63] |
219.—Notwithstanding any provision of the Corporation Tax Acts, income arising in any accounting period ending after the 30th day of April, 1997, to the body designated by the Minister for Enterprise, Trade and Employment under section 3 of the Irish Takeover Panel Act, 1997 , shall be exempt from corporation tax. |