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Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been repealed.

Repealed by NTMA(A)A14 part4(5).

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230AB National Development Finance Agency.

(1) Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Development Finance Agency in any accounting period shall be exempt from corporation tax.

(2) Notwithstanding any provision of the Tax Acts, any interest, annuity or other annual payment paid by the National Development Finance Agency shall be paid without deduction of income tax.

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Inserted by FA03 s43(1)(b). This section applies on and from 6 February 2003.

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Repealed by NTMA(A)A14 part4(5).