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Taxes Consolidation Act, 1997 (Number 39 of 1997)

220 Profits of certain bodies corporate.

[FA83 s32; FA87 s34; FA91 s41; FA95 s44(1) and (2); FA97 s49(1) and (2)]

Notwithstanding any provision of the Corporation Tax Acts, profits arising to any of the bodies corporate specified in the Table to this section shall be exempt from corporation tax.

TABLE

[1]>

1. Bord Gáis Éireann.

<[1]

2. A company authorised by virtue of a licence granted by the Minister of Finance under the National Lottery Act, 1986.

3. The Dublin Docklands Development [3]>Authority.<[3][3]>Authority and any of its wholly-owned subsidiaries.<[3]

4. An Bord Pinsean — The Pensions Board.

5. [4]>The Irish Horseracing Authority<[4][4]>Horse Racing Ireland<[4].

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

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

[2]>

8. The Commission for Electricity Regulation.

<[2]

[5]>

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

<[5]

[1]

[-]

Deleted by FA99 s77. Applies as respects any accounting period beginning on or after the date of 25 March 1999

[2]

[+]

Inserted by FA00 s84(1). This section shall be deemed to have applied as on and from 14 July 1999.

[3]

[-] [+]

Substituted by FA01 s79(b). Applies as respects accounting periods ending on or after 6 April 2001.

[4]

[-] [+]

Substituted by HGRA01 s11(a), with effect from 18 December 2001.

[5]

[+]

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