Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 15

List of Bodies for Purposes of Section 610

Section 610.

[CGTA75 s23; FA89 s33; FA91 s20(2) and s44; FA94 s32(5); FA95 s44(1) and (3); FA96 s39(1) and (6) and s64]

PART 1

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).

[8]>

3. A registered trade union to the extent that its income is exempt from income tax under [4]>section 213.<[4][4]>section 213 or where the gain is applied solely for the purposes of its registered trade union activities.<[4]

<[8]

[8]>

3. A registered trade union to the extent that the proceeds of the disposal giving rise to the [12]>gain<[12][13]>gain or, if greater, the consideration for the disposal under the Capital Gains Tax Acts<[13] have been, or will be, applied solely for the purposes of its registered trade union activities.

<[8]

[19]>

4. A local authority within the meaning of section 2(2) of the Local Government Act, 1941.

<[19]

[24]>

[19]>

4. A local authority or a joint body within the meaning of section 2(1) of the Local Government Act 2001.

<[19]

<[24]

[24]>

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).

<[24]

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

6. The Central Bank of Ireland.

[6]>

7. A health board.

<[6]

[6]>

7. The Health Service Executive.

<[6]

[23]>

8. A vocational education committee established under the Vocational Education Act, 1930.

<[23]

[23]>

8. An education and training board.

<[23]

[20]>

9. A committee of agriculture established under the Agriculture Act, 1931.

<[20]

[20]>

9. Teagasc — The Agriculture and Food Development Authority.

<[20]

[11]>

10. Bord Fáilte Éireann.

<[11]

[11]>

10. The National Tourism Development Authority.

<[11]

11. The Dublin Regional Tourism Organisation Limited.

[7]>

12. Dublin City and County Regional Tourism Organisation Limited.

13. The South-Eastern Regional Tourism Organisation Limited.

14. South-West Regional Tourism Organisation Limited.

15. The Western Regional Tourism Organisation Limited.

16. The North-West Regional Tourism Organisation Limited.

17. Midlands-East Regional Tourism Organisation Limited.

<[7]

[7]>

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.

<[7]

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]>

25. Shannon Free Airport Development Company Limited.

<[25]

26. Údarás na Gaeltachta.

27. [14]>The Irish Horseracing Authority<[14][14]>Horse Racing Ireland<[14].

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 [3]>Authority.<[3][3]>Authority and any of its wholly-owned subsidiaries.<[3]

[21]>

31A. The Dublin Institute of Technology in respect of any disposal made by it to the Grangegorman Development Agency.

31B. The Grangegorman Development Agency.

<[21]

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

[1]>

33. National Rehabilitation Board.

<[1]

[27]>

33A. A Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner.

<[27]

[28]>

[2]>

34. The National Pensions Reserve Fund Commission.

<[2]

<[28]

[29]>

[16]>

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)).

<[16]

<[29]

[30]>

[17]>

34B. The National Pensions Reserve Fund.

<[17]

<[30]

[5]>

[31]>

35. National Development Finance Agency.

<[31]

36. Tourism Ireland Limited.

[9]>

37. An approved body (within the meaning of section 235(1)) to the extent that its income is exempt from income tax or, as the case may be, corporation tax.

38. Any body established by statute for the principal purpose of promoting games or sports and any company wholly owned by such a body, where the gain is applied solely for that purpose.

<[9]

[9]>

[22]>

37. An approved body (within the meaning of section 235(1)) to the extent that the proceeds of the disposal giving rise to the [12]>gain<[12][13]>gain or, if greater, the consideration for the disposal under the Capital Gains Tax Acts<[13] have been, or will be, applied to the sole purpose of promoting athletic or amateur games or sports.

<[22]

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 [12]>gain<[12][13]>gain or, if greater, the consideration for the disposal under the Capital Gains Tax Acts<[13] have been, or will be, applied for that purpose.

<[9]

<[5]

[10]>

39. The Courts Service.

40. The Irish Auditing and Accounting Supervisory Authority.

<[10]

[15]>

41. The Commission for Communications Regulation.

42. The Digital Hub Development Agency.

<[15]

[18]>

43. The National Asset Management Agency.

<[18]

[26]>

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

<[26]

[32]>

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

<[32]

[33]>

46. National Transport Authority.

<[33]

PART 2

1. The Dublin District Milk Board established under the Dublin District Milk Board Order, 1936 (S.R. & O., No. 254 of 1936).

2. The Cork District Milk Board established under the Cork District Milk Board Order, 1937 (S.R. & O., No. 91 of 1937).

3. The company incorporated on the 19th day of November, 1991, as Dairysan Limited.

4. The company incorporated on the 14th day of February, 1994, as Glenlee (Cork) Limited.

[1]

[+]

Inserted by FA99 s93.

[2]

[+]

Inserted by NPRF00 s30(e).

[3]

[-] [+]

Substituted by FA01 s79(c). Applies as respects disposals made on or after 6 April 2001.

[4]

[-] [+]

Substituted by FA03 s72(a).

[5]

[+]

Inserted by FA03 s72(b).

[6]

[-] [+]

Substituted by FA05 s57(1)(a). This section is deemed to have applied as on and from 1 January 2005.

[7]

[-] [+]

Substituted by FA05 s57(1)(b). Applies as on and from 25 March 2005

[8]

[-] [+]

Substituted by FA06 s74(1)(a). This section applies as respects disposals made on or after 2 February 2006.

[9]

[-] [+]

Substituted by FA06 s74(1)(b). This section applies as respects disposals made on or after 2 February 2006.

[10]

[+]

Inserted by FA06 s74(1)(c). This section applies as respects disposals made on or after 2 February 2006.

[11]

[-] [+]

Substituted by FA06 sched2(1)(t). This section is deemed to have come into force and have taken effect as on and from 28 May 2003.

[12]

[-] [-] [-]

Deleted by FA07 s54(1). Applies to disposals made on or after 1 February 2007.

[13]

[+] [+] [+]

Substituted by FA07 s54(1). Applies to disposals made on or after 1 February 2007.

[14]

[-] [+]

Substituted by HGRA01 s11(b).

[15]

[+]

Inserted by FA08 s56(1). As respects the Commission for Communications Regulation, subsection (1) is deemed to have applied as on and from 1 December 2002. (b) As respects the Digital Hub Development Agency, subsection (1) is deemed to have applied as on and from 1 January 2008.

[16]

[+]

Substituted by the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009 s9(d). With effect from 30 March 2009 per SI No. 102 of 2009.

[17]

[+]

Inserted by the the Financial Measures (Miscellaneous Provisions) Act 2009 Sched2(6)(5)

[18]

[+]

Inserted by the National Asset Management Agency Act 2009 Sched 3 part 10.

[19]

[-] [+]

Substituted by FA10 s63(1). This section applies to disposals made on or after 4 February 2010.

[20]

[-] [+]

Substituted by FA12 s63(1)(a). Applies to disposals made on or after 8 February 2012.

[21]

[+]

Inserted by FA12 s63(1)(b). Applies to disposals made on or after 8 February 2012.

[22]

[-]

Deleted by FA12 s67(1)(b). Deemed to have come into force and takes effect on and from 1 January 2012.

[23]

[-] [+]

Substituted by EATBA13 sched6(24).

[24]

[-] [+]

Substituted by LGRA14 sched2(part5)

[25]

[-]

Deleted by SA(SG)A14 s36(c).

[26]

[+]

Inserted by SBCoIA14 part7(1)(e). Does not apply in circumstances where the Minister does not hold all of the shares in the SBCI.

[27]

[+]

Inserted by NTMA(A)A14 part4(12a).

[28]

[-]

Deleted by NTMA(A)A14 part4(12b).

[29]

[-]

Deleted by NTMA(A)A14 part4(12c).

[30]

[-]

Deleted by NTMA(A)A14 part4(12d).

[31]

[-]

Deleted by NTMA(A)A14 part4(12e).

[32]

[+]

Inserted by FA18 s60(1)(f)(i). Deemed to have come into force and have taken effect as on and from 1 January 2018.

[33]

[+]

Inserted by FA18 s60(1)(f)(ii). Deemed to have come into force and have taken effect as on and from 1 December 2009.