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/has 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 section 2(1) of the Local Government Act, 2001.

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.

The National Tourism Development Authority.

11.

The Dublin Regional Tourism Organisation Limited.

12.

Dublin Regional Tourism Authority Limited.

13.

The South-East Regional Tourism Authority Limited.

14.

South-West Regional Tourism Authority Limited.

15.

The Western Regional Tourism Authority Limited.

16.

The North-West Regional Tourism Authority Limited.

17.

Midlands-East Regional Tourism Authority Limited.

18.

Tramore Fáilte Limited.

19.

The National Treasury Management Agency.

20.

Eolas — The Irish Science and Technology Agency.

21.

Forbairt.

22.

Forfás.

23.

The Industrial Development Agency (Ireland).

24.

The Industrial Development Authority.

25.

Shannon Free Airport Development Company Limited.

26.

Údarás na Gaeltachta.

27.

Horse Racing Ireland.

28.

The company incorporated on the 1st day of December, 1994, as Irish Thoroughbred Marketing Limited.

29.

The company incorporated on the 1st day of December, 1994, as Tote Ireland Limited.

30.

A body designated under section 4(1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995.

31.

The Dublin Docklands Development Authority and any of its wholly-owned subsidiaries.

31A.

The Dublin Institute of Technology in respect of any disposal made by it to the Grangegorman Development Agency.

31B.

The Grangegorman Development Agency.

32.

The Interim Board established under the Milk (Regulation of Supply) (Establishment of Interim Board) Order, 1994 (S.I. No. 408 of 1994).

33.

National Rehabilitation Board.

34.

The National Pensions Reserve Fund Commission.

34A.

A Commission investment vehicle (within the meaning given by section 2 of the National Pensions Reserve Fund Act 2000 (as amended by section 2 of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009)).

34B.

The National Pensions Reserve Fund.

35.

National Development Finance Agency.

36.

Tourism Ireland Limited.

37.

[Deleted by section 67 of the Finance Act 2012.]

38.

Any body established by statute for the principal purpose of promoting games or sports and any company wholly owned by such a body, 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/has been, or will be, applied for that purpose.

39.

The Courts Service.

40.

The Irish Auditing and Accounting Supervisory Authority.

41.

The Commission for Communications Regulation.

42.

The Digital Hub Development Agency.

43.

The National Asset Management Agency.

44.

The Strategic Banking Corporation of Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary.

45.

Limerick Twenty Thirty Strategic Development Designated Activity Company, registered on 7 July 2008 (registered number 459652).

46.

National Transport Authority.