1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)
  4. Chapter 3 Income tax and corporation tax (ss. 223-236)
  5. 230A. National Pensions Reserve Fund Commission.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2021 - onwards
  Version 4 of 4    

230A. National Pensions Reserve Fund Commission.

Repealed from 31 December 2021

Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Pensions Reserve Fund, the National Pensions Reserve Fund Commission or a Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)) shall be exempt from corporation tax.

Comparing proposed amendment...
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