Chapter 3 – Income tax and corporation tax (ss 223-236)

Contents

Section 223 – Small enterprise grants [TCA 1997 s 223] Section commentary
Section 224 – Grants to medium and large industrial undertakings [TCA 1997 s 224] Section commentary
Section 225 – Employment grants [TCA 1997 s 225] Section commentary
Section 226 – Certain employment grants and recruitment subsidies [TCA 1997 s 226] Section commentary
Section 227 – Certain income arising to specified non-commercial State-sponsored bodies [TCA 1997 s 227] Section commentary
Section 228 – Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995 [TCA 1997 s 228] Section commentary
Section 229 – Harbour authorities and port companies [TCA 1997 s 229] Section commentary
Section 229A – Shannon Commercial Enterprises Ltd [TCA 1997 s 229A] Section commentary
Section 230 – National Treasury Management Agency [TCA 1997 s 230] Section commentary
Section 230A – National Pensions Reserve Fund Commission [TCA 1997 s 230A] Section commentary
Section 230AA – NAMA profits exempt from corporation tax [TCA 1997 s 230AA] Section commentary
Section 230AB – National Development Finance Agency [TCA 1997 s 230AB] Section commentary
Section 230AC – Strategic Banking Corporation of Ireland [TCA 1997 s 230AC] Section commentary
Section 231 – Profits or gains from stallion fees [TCA 1997 s 231] Section commentary
Section 232 – Profits from occupation of certain woodlands [TCA 1997 s 232] Section commentary
Section 233 – Stud greyhound service fees [TCA 1997 s 233] Section commentary
Section 234 – Certain income derived from patent royalties [TCA 1997 s 234] Section commentary
Section 235 – Bodies established for promotion of athletic or amateur games or sports [TCA 1997 s 235] Section commentary
Section 235A – Exemption for certain sporting national governing bodies [TCA 1997 s 235A] Section commentary
Section 236 – Loan of certain art objects [TCA 1997 s 236] Section commentary

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