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| Links from Section 230 | ||
|---|---|---|
| Act | Linked to | Context |
|
Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024 |
Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024 |
(1B) Notwithstanding any provision of the Corporation Tax Acts, profits arising to a relevant Fund investment vehicle (within the meaning of section 32 of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024) of which the Minister for Finance is the sole beneficial owner shall be exempt from corporation tax. |
|
https://www.irishstatutebook.ie/2024/en/act/pub/0016/sec0032.html |
unresolved |
(1B) Notwithstanding any provision of the Corporation Tax Acts, profits arising to a relevant Fund investment vehicle (within the meaning of section 32 of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024) of which the Minister for Finance is the sole beneficial owner shall be exempt from corporation tax. |
|
National Treasury Management Agency (Amendment) Act 2014 |
(1A) Notwithstanding any provision of the Corporation Tax Acts, profits arising to a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner shall be exempt from corporation tax. |
|
|
section 37 |
(1A) Notwithstanding any provision of the Corporation Tax Acts, profits arising to a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner shall be exempt from corporation tax. |
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| Links to Section 230 (from within TaxSource Total) | ||
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None |
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