Taxes Consolidation Act, 1997
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National Treasury Management Agency.
[FA91 s20(1) and (3)]
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230.—(1) Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Treasury Management Agency in any accounting period shall be exempt from corporation tax.
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(2) Notwithstanding any provision of the Tax Acts, any interest, annuity or other annual payment paid by the National Treasury Management Agency shall be paid without deduction of income tax.
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