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Amendment of certain tax exemption provisions
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35. (1) The Principal Act is amended—
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(a) in section 220—
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(i) by the insertion of the following paragraph after paragraph 9:
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“10. Ennis 2040 (Strategic Development) Designated Activity Company, registered on 8 December 2020 (registered number 684352).”,
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and
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(ii) by the insertion of the following paragraph after paragraph 10 (inserted by subparagraph (i)):
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“11. Nature Partners Company Limited by Guarantee, registered on 1 November 2021 (registered number 707015).”,
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(b) in Schedule 4—
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(i) by the insertion of the following paragraph after paragraph 45:
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“45A. Grangegorman Development Agency.”,
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and
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(ii) by the insertion of the following paragraph after paragraph 74AA:
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“74AAA. The National Paediatric Hospital Development Board.”,
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and
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(c) in Part 1 of Schedule 15—
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(i) by the insertion of the following paragraph after paragraph 48:
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“49. Ennis 2040 (Strategic Development) Designated Activity Company, registered on 8 December 2020 (registered number 684352).”,
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and
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(ii) by the insertion of the following paragraph after paragraph 49 (inserted by subparagraph (i)):
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“50. The National Paediatric Hospital Development Board.”.
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(2) (a) Paragraphs (a) (i) and (c) (i) of subsection (1) shall be deemed to have effect from 8 December 2020.
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(b) Paragraph (a) (ii) of subsection (1) shall be deemed to have effect from 1 November 2021.
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(c) Paragraph (b) (i) of subsection (1) shall be deemed to have effect from 10 May 2006.
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(d) Paragraphs (b) (ii) and (c) (ii) of subsection (1) shall be deemed to have effect from 23 May 2007.
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