Taxes Consolidation Act 1997 Schedule 15

List of bodies for purposes of section 610

Schedule 15 lists the bodies whose capital gains are exempt from capital gains tax, and from corporation tax on chargeable gains, under section 610.

• Part 1 lists over 50 State bodies, agencies, and other specified entities whose gains are exempt from CGT — most exemptions are unconditional, but trade unions and sports bodies must apply disposal proceeds for qualifying purposes.
• Part 2 provides a CGT exemption for four milk industry bodies, but only in respect of disposals of assets to the Interim Board established under the Milk (Regulation of Supply) (Establishment of Interim Board) Order, 1994.
• Several former entries (paragraphs 34, 34A, 34B, and 35, relating to the National Pensions Reserve Fund Commission and the National Development Finance Agency) have been deleted following the enactment of the National Treasury Management Agency (Amendment) Act 2014.
• The schedule has been amended frequently since 1999, with bodies added or removed by successive Finance Acts and other legislation — most recently by the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024.