Taxes Consolidation Act, 1997 (Number 39 of 1997)
214 Local authorities, etc.
[FA90 s13]
[3]>
(1) In this section, “local authority” has the meaning assigned to it by section 2(2) of the Local Government Act, 1941, and includes a body established under the Local Government Services (Corporate Bodies) Act, 1971.
<[3]
[3]>
(1) In this section “local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) and includes a body established under the Local Government Services (Corporate Bodies) Act 1971.
<[3]
(2) This section shall apply to each of the following bodies—
(a) a local authority;
(b) [1]>a health board<[1][1]>the Health Service
Executive<[1];
[2]>
(c) a vocational education committee established under the Vocational Education Acts, 1930 to 1993;
<[2]
[2]>
(c) an education and training board,
<[2]
(d) a committee of agriculture established under the Agriculture Acts, 1931 to 1980.
(3) Notwithstanding any provision of the Income Tax Acts, other than Chapter 4 of Part 8, income arising to a body to which this section applies shall be exempt from income tax.