Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2021 - onwards
  Version 29 of 29    

Schedule 15, Part 1

Section 610.

1. An unregistered friendly society whose income is exempt from income tax under section 211(1).

2. A registered friendly society whose income is exempt from income tax under section 211(1).

3. A registered trade union to the extent that the proceeds of the disposal giving rise to the gain or, if greater, the consideration for the disposal under the Capital Gains Tax Acts have been, or will be, applied solely for the purposes of its registered trade union activities.

4. A local authority or a joint body within the meaning of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014).

5. A body established under the Local Government Services (Corporate Bodies) Act, 1971.

6. The Central Bank of Ireland.

7. The Health Service Executive.

8. An education and training board.

9. Teagasc - The Agriculture and Food Development Authority.

10. Bord Fáilte Éireann.

11. The Dublin Regional Tourism Organisation Limited.

12. Dublin Regional Tourism Authority Lim

Comparing proposed amendment...