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Exemption of certain income arising to specified non-commercial state-sponsored bodies

Jan 24, 2022

Revenue’s Tax and Duty Manual has been updated to reflect the amendment introduced by Finance Act 2021 to include The Approved Housing Bodies Regulatory in Schedule 4 TCA 1997. Schedule 4 TCA 1997 lists the non-commercial state-sponsored bodies which are exempt from tax on certain income under section 227 TCA 1997.

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