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Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
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74.— (1) Schedule 15 to the Principal Act is amended in Part 1—
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(a) by substituting the following for paragraph 3:
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“3. A registered trade union to the extent that the proceeds of the disposal giving rise to the gain have been, or will be, applied solely for the purposes of its registered trade union activities.”,
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(b) by substituting the following for paragraphs 37 and 38:
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“37. An approved body (within the meaning of section 235(1)) to the extent that the proceeds of the disposal giving rise to the gain have been, or will be, applied to the sole purpose of promoting athletic or amateur games or sports.
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38. Any body established by statute for the principal purpose of promoting games or sports and any company wholly owned by such a body, to the extent that the proceeds of the disposal giving rise to the gain have been, or will be, applied for that purpose.”,
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and
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(c) by inserting the following after paragraph 38:
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“39. The Courts Service.
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40. The Irish Auditing and Accounting Supervisory Authority.”.
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(2) This section applies as respects disposals made on or after 2 February 2006.
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