Finance Act, 1990
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Exemption of local authorities, etc., from certain tax provisions. |
13.—(1) Notwithstanding any provision of the Income Tax Acts, other than the provisions of Chapter IV of Part I of the Finance Act, 1986 , income arising to a body to which this section applies shall be exempt from income tax. | |
(2) This section shall have effect as respects the year 1973-74 and subsequent years of assessment. | ||
(3) This section shall apply to each of the following bodies, that is to say: | ||
(a) a local authority; | ||
(b) a health board; | ||
(c) a vocational education committee established under the Vocational Education Acts, 1930 to 1970; | ||
(d) a committee of agriculture established under the Agriculture Acts, 1931 to 1980. | ||
(4) In this section “local authority” has the meaning assigned to it by section 2 (2) of the Local Government Act, 1941 , and includes a body established under the Local Government Services (Corporate Bodies) Act, 1971 . |