Taxes Consolidation Act 1997 Schedule 32 paragraph 3

Corporation Tax: Exemption from Tax of Profits of : Custom House Docks Development Authority

Paragraph 3 of Schedule 32 exempted the Custom House Docks Development Authority from corporation tax on its profits, an exemption that was repealed with effect from 1 May 1997.

• Profits arising to the Custom House Docks Development Authority were exempt from corporation tax.
• The exemption applied to any accounting period ending on or after 17 November 1986.
• The exemption overrode any other provision of the Corporation Tax Acts.
• The exemption was repealed with effect from 1 May 1997.