First Previous (SCHEDULE 12 Employee Share Ownership Trusts) Next (SCHEDULE 14 Capital Gains Tax: Leases)

39 1997

TAXES CONSOLIDATION ACT, 1997

SCHEDULE 13

Accountable Persons for Purposes of Chapter 1 of Part 18

Section 521 .

[FA92 Sch2; FA94 s11; FA96 s8]

1. A Minister of the Government.

2. A local authority within the meaning of section 2 (2) of the Local Government Act, 1941 .

3. A body established under the Local Government Services (Corporate Bodies) Act, 1971.

4. A health board.

5. The General Medical Services (Payments) Board established under the General Medical Services (Payments) Board (Establishment) Order, 1972 (S.I. No. 184 of 1972).

6. The Attorney General.

7. The Comptroller and Auditor General.

8. The Director of Public Prosecutions.

9. The Commissioner of Valuation.

10. The Chief Boundary Surveyor.

11. The Director of Ordnance Survey.

12. The Revenue Commissioners.

13. The Civil Service Commissioners.

14. The Commissioners of Public Works in Ireland.

15. The Clerk of Dáil Éireann.

16. The Legal Aid Board.

17. A vocational education committee or a technical college established under the Vocational Education Act, 1930 .

18. Teagasc.

19. A harbour authority.

20. An Foras Áiseanna Saothair.

21. Údarás na Gaeltachta.

22. The Industrial Development Agency (Ireland).

23. An Bord Tráchtála— The Irish Trade Board.

24. Shannon Free Airport Development Company Limited.

25. Bord Fáilte Éireann.

26. An institution of higher education within the meaning of the Higher Education Authority Act, 1971 .

27. CERT Limited.

28. The Radiological Protection Institute of Ireland.

29. A voluntary public or joint board hospital to which grants are paid by the Minister for Health and Children in the year 1988-89 or any subsequent year of assessment.

30. An authorised insurer within the meaning of section 470 .

31. An Bord Glas.

32. An Bord Pleanála.

33. ACC Bank plc.

34. Aer Lingus Group plc.

35. Aer Rianta cuideachta phoiblí theoranta.

36. Arramara Teoranta.

37. Blood Transfusion Service Board.

38. An Bord Bia.

39. Bord na gCon.

40. Bord Gáis Éireann.

41. Bord Iascaigh Mhara.

42. Bord na Móna.

43. Bord Telecom Éireann.

44. Coillte Teoranta.

45. The Combat Poverty Agency.

46. Coras Iompair Éireann.

47. Custom House Docks Development Authority.

48. Electricity Supply Board.

49. Housing Finance Agency plc.

50. ICC Bank plc.

51. Irish National Petroleum Corporation Limited.

52. Irish National Stud Company Limited.

53. National Building Agency Limited.

54. National Concert Hall Company Limited.

55. The Marine Institute.

56. An Post National Lottery Company.

57. Nítrigin Éireann Teoranta.

58. An Post.

59. Radio Telefís Éireann.

60. National Rehabilitation Board.

61. Royal Hospital Kilmainham Company.

62. The Environmental Protection Agency.

63. Forbairt.

64. Forfás.

65. The Irish Aviation Authority.

66. The National Economic and Social Council.

67. The National Economic and Social Forum.

68. The National Roads Authority.

69. Temple Bar Properties Limited.

70. The Irish Film Board.

71. An educational institution established by or under section 3 of the Regional Technical Colleges Act, 1992 , as a regional technical college.

72. The Dublin Institute of Technology.

73. Area Development Management Limited.

74. The Commissioner of Irish Lights.

75. Dublin Transportation Office.

76. The Heritage Council.

77. The Higher Education Authority.

78. The Independent Radio and Television Commission.

79. The Irish Horseracing Authority.

80. The Labour Relations Commission.

81. National Safety Council.

82. The Pensions Board.