Finance Act, 1989
|
Exemption for Bord Fáilte Éireann and certain other bodies. |
33.—(1) As respects disposals made on or after the 6th day of April, 1989, section 23 of the Capital Gains Tax Act, 1975 , shall apply to a gain accruing to a body to which this section applies as it does to a gain accruing to a body specified in that section. | |
(2) This section applies to the following bodies, that is to say: | ||
(a) Bord Fáilte Éireann, | ||
(b) The Dublin Regional Tourism Organisation Limited, | ||
(c) The Dublin and Eastern Regional Tourism Organisation Limited, | ||
(d) The South-Eastern Regional Tourism Organisation Limited, | ||
(e) Cork/Kerry Regional Tourism Organisation Limited, | ||
(f) The Western Regional Tourism Organisation Limited, | ||
(g) The Donegal, Leitrim, Sligo Regional Tourism Organisation Limited, | ||
(h) The Midland Regional Tourism Organisation Limited, and | ||
(i) Tramore Fáilte Limited. |