Section 230 National Treasury Management Agency
|
Sign up to access full section commentary and legislation back years
subscription or 30 day access with no obligation
(1) Notwithstanding any provision of the Corporation Tax Acts, profits arising to the National Treasury Management Agency in any accounting period shall be exempt from corporation tax.
(2) Notwithstanding any provision of the Tax Acts, any interest, annuity or other annual payment paid by the National Treasury Management Agency shall be paid without deduction of income tax.
