Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by FA98 s58(2).
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212 Credit unions.
[FA72 s43; CTA76 s164 and Sch 3 Pt II]
With effect from the date of its registration under the Industrial and Provident Societies Acts, 1893 to 1978, a credit union shall be entitled to exemption from income tax.
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