Horse and Greyhound Racing Act, 2001

Exemption from Corporation Tax and Capital Gains Tax.

11.—The Taxes Consolidation Act, 1997 , is amended with effect from the establishment day—

(a) in section 220, by the substitution in paragraph 5 of the Table for “The Irish Horseracing Authority” of “Horse Racing Ireland”, and

(b) in Schedule 15, by the substitution in paragraph 27 for “The Irish Horseracing Authority” of “Horse Racing Ireland”.