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(b) from the date that such body was incorporated under the Companies Acts, 1963 to 1990 Companies Act 2014 or a former enactment relating to companies within the meaning of section 5 of that Act , or was established by or under any other enactment,

(1) In this section, “non-commercial state-sponsored body” means a body specified in Schedule 4.

(2) For the purposes of this section, the Minister for Finance may by order amend Schedule 4 by the addition to that Schedule of any body or the deletion from that Schedule of any body standing specified.

(a) which but for this section would have been chargeable to tax under Case III, IV or V of Schedule D, and

(I) a company within the charge to corporation tax in respect of interest for the purposes of paragraph (f) of the definition of “relevant deposit” in section 256, or

(4) Notwithstanding any provision of the Tax Acts other than the provisions (apart from section 261(c)) of Chapter 4 of Part 8, income arising to a non-commercial state-sponsored body—

(II) a person to whom section 267 applies.