Finance Act, 1989

Exemption for Bord Fáilte Éireann and certain other bodies.

33.—(1) As respects disposals made on or after the 6th day of April, 1989, section 23 of the Capital Gains Tax Act, 1975 , shall apply to a gain accruing to a body to which this section applies as it does to a gain accruing to a body specified in that section.

(2) This section applies to the following bodies, that is to say:

(a) Bord Fáilte Éireann,

(b) The Dublin Regional Tourism Organisation Limited,

(c) The Dublin and Eastern Regional Tourism Organisation Limited,

(d) The South-Eastern Regional Tourism Organisation Limited,

(e) Cork/Kerry Regional Tourism Organisation Limited,

(f) The Western Regional Tourism Organisation Limited,

(g) The Donegal, Leitrim, Sligo Regional Tourism Organisation Limited,

(h) The Midland Regional Tourism Organisation Limited, and

(i) Tramore Fáilte Limited.