Section 147.

1. The Taxes Consolidation Act 1997 is amended in accordance with the following provisions:

(a) in section 4(1), in paragraph (a) of the definition of "company" by substituting "the Health Service Executive" for "a health board",

(b) in section 127(2) (i) (I) by substituting "Schedule E" for "the Schedule E",

(c) in section 214(2) (b) by substituting "the Health Service Executive" for "a health board",

(d) in section 267J by substituting the following for subsection (2):

"(2) Where by virtue of subsection (1) a company is to be allowed credit for tax payable under the laws of a Member State other than the State, Schedule 24 shall apply for the purposes of that subsection as if that subsection were arrangements providing that the tax so payable shall be allowed as a credit against tax payable in the State.",

(e) in section 268 -