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Taxes Consolidation Act, 1997 (Number 39 of 1997)


218A. Certain income of Motor Insurers’ Bureau of Ireland

Notwithstanding any provision of the Corporation Tax Acts, income arising to the Motor Insurers' Bureau of Ireland from investments made by it of moneys paid to the Motor Insurers Insolvency Compensation Fund under the Insurance Act 1964 (amended by the Insurance (Amendment) Act 2018), which income would but for this section have been chargeable to corporation tax under Case III or IV, as the case may be, of Schedule D, shall be exempt from corporation tax.




Inserted by FA18 s60(1)(a).