1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Taxation of Chargeable Gains (ss. 532-638)
  3. Part 19 Principal Provisions Relating to Taxation of Chargeable Gains (ss. 532-613A)
  4. Chapter 7 Other reliefs and exemptions (ss. 601-613A)
  5. 610. Other bodies.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
    Version 1 of 1    

610. Other bodies.

(1) A gain shall not be a chargeable gain if it accrues to a body specified in Part 1 of Schedule 15.

(2) A gain shall not be a chargeable gain if it accrues to a body specified in Part 2 of Schedule 15 in respect of a disposal by that body of an asset to the Interim Board established under the Milk (Regulation of Supply) (Establishment of Interim Board) Order, 1994 (S.I. No. 408 of 1994).

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