(1) In this section "local authority" means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) 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 -
(b) the Health Service Executive;
(c) an education and training board,
(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.