Taxes Consolidation Act, 1997
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Local authorities, etc. [FA90 s13] |
214.—(1) 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 . | |
(2) This section shall apply to each of the following bodies— | ||
(a) a local authority; | ||
(b) a health board; | ||
(c) a vocational education committee established under the Vocational Education Acts, 1930 to 1993; | ||
(d) a committee of agriculture established under the Agriculture Acts, 1931 to 1980. | ||
(3) Notwithstanding any provision of the Income Tax Acts, other than Chapter 4 of Part 8 , income arising to a body to which this section applies shall be exempt from income tax. |