Amendment of certain tax exemption provisions

Tax and Duty Manual Part 07-03-04 has been updated to reflect changes made in Finance Act 2018 to Schedule 4 of the Taxes Consolidation Act 1997. The following four non-commercial state sponsored bodies were added to the Schedule.

• Child and Family Agency
• National Transport Authority
• Sport Ireland
• Western Development Commission

Appendix 1 of the Manual has been amended accordingly.

19 February 2019