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. 230AC. Tax exemptions.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 July 2014 - onwards
    Version 1 of 1    

230AC. Tax exemptions.

Notwithstanding any provision of the Corporation Tax Acts, profits arising to the Strategic Banking Corporation of Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary shall be exempt from corporation tax.

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