Finance Act 2003

Amendment of Schedule 15 (list of bodies for the purposes of section 610) to Principal Act.

72.—Schedule 15 to the Principal Act is amended in Part 1—

(a) in paragraph 3 by substituting “section 213 or where the gain is applied solely for the purposes of its registered trade union activities.” for “section 213.”, and

(b) by adding the following after paragraph 34:

“35. National Development Finance Agency.

36. Tourism Ireland Limited.

37. An approved body (within the meaning of section 235(1)) to the extent that its income is exempt from income tax or, as the case may be, corporation tax.

38. Any body established by statute for the principal purpose of promoting games or sports and any company wholly owned by such a body, where the gain is applied solely for that purpose.”.