Revenue Note for Guidance

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Revenue Note for Guidance

219B Income of Investor Compensation Company Ltd

This section exempts from corporation tax the income and chargeable gains of the Investor Compensation Company Ltd. This company, incorporated under the Investor Compensation Act, 1999, maintains a fund out of which payments may be made to private clients of investment firms which are unable to meet their obligations to their clients.

Relevant Date: Finance Act 2021