Finance Act 2012

Amendment of Schedule 4 (exemption of specified non-commercial state-sponsored bodies from certain tax provisions) to Principal Act.

46.— (1) Schedule 4 to the Principal Act is amended—

(a) by inserting the following after paragraph 39:

“39A. The Food Safety Authority of Ireland.”,

and

(b) by inserting the following after paragraph 92:

“92A. The Sustainable Energy Authority of Ireland.”.

(2) (a) Subsection (1) (a) is deemed to have come into force and have taken effect as on and from 1 January 1999.

(b) Subsection (1) (b) is deemed to have come into force and have taken effect as on and from 1 May 2002.