Taxes Consolidation Act, 1997
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Profits of certain bodies corporate. [FA83 s32; FA87 s34; FA91 s41; FA95 s44(1) and (2); FA97 s49(1) and (2)] |
220.—Notwithstanding any provision of the Corporation Tax Acts, profits arising to any of the bodies corporate specified in the Table to this section shall be exempt from corporation tax. | |
TABLE | ||
1. Bord Gáis Éireann. | ||
2. A company authorised by virtue of a licence granted by the Minister of Finance under the National Lottery Act, 1986 . | ||
3. The Dublin Docklands Development Authority. | ||
4. An Bord Pinsean— The Pensions Board. | ||
5. The Irish Horseracing Authority. | ||
6. The company incorporated on the 1st day of December, 1994, as Irish Thoroughbred Marketing Limited. | ||
7. The company incorporated on the 1st day of December, 1994, as Tote Ireland Limited. |