610 Other bodies

This section gives exemption from capital gains tax to the bodies listed in Part 1 of Schedule 15 by treating any gain accruing to such a body as not being a chargeable gain. A similar exemption is given to the bodies listed in Part 2 of Schedule 15 in respect of disposals by any such body to the Interim Board established under the Milk (Regulation of Supply) (Establishment of Interim Board) Order, 1994 (S.I. No. 408 of 1994).

Relevant Date: Finance Act 2021