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Taxes Consolidation Act, 1997 (Number 39 of 1997)


207A Charities Regulatory Authority and Common Investment Fund

(1) In this section—

Fund” means the Common Investment Fund (formerly known as the ‘The Commissioners Common Investment Fund’) established by the Commissioners of Charitable Donations and Bequests for Ireland under section 46 of the Charities Act 1961 with effect from 23 April 1985 and vested in the Charities Regulatory Authority on the establishment of that Authority on 16 October 2014;

relevant income” means the income of the Fund.

(2) The Charities Regulatory Authority shall, in relation to relevant income, be deemed to be a body that has made a claim for, and has been granted, such exemption from income tax as is to be allowed under section 207.




Inserted by FA15 s24(1). Has effect on and from 16 October 2014.