Finance Act, 1997

Exemption of income of body designated under Irish Takeover Panel Act, 1997 .

63.—Notwithstanding any provision of the Corporation Tax Acts, income arising in any accounting period ending after the 30th day of April, 1997, to the body designated by the Minster for Enterprise and Employment under section 3 of the Irish Takeover Panel Act, 1997 , shall be exempt from corporation tax.