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Amendment of Schedule 4 to Principal Act (exemption of specified non-commercial state sponsored bodies from certain tax provisions)
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21. (1) Schedule 4 to the Principal Act is amended—
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(a) by inserting the following paragraph after paragraph 20A:
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“20B. Children’s Health Ireland.”,
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(b) by inserting the following paragraph after paragraph 35:
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“35A. Enterprise Ireland.”,
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and
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(c) by inserting the following paragraph after paragraph 74A:
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“74AA. The National Oil Reserves Agency Designated Activity Company.”.
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(2) (a) Paragraph (a) of subsection (1) shall be deemed to have effect from 4 December 2018.
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(b) Paragraph (b) of subsection (1) shall be deemed to have effect from 23 July 1998.
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(c) Paragraph (c) of subsection (1) shall have effect from 1 January 2020.
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