Taxes Consolidation Act, 1997
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Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995 . [FA96 s39(1) and (2)] |
228.—Notwithstanding any provision of the Tax Acts, income arising to a body designated under section 4 (1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995 , shall be exempt from income tax and corporation tax. |