Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been repealed.

Repealed by FA98 s58(2).


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.




Repealed by FA98 s58(2).