100 Deputy Trevor Sargent asked the Minister for Finance if a tax exempt approved body must, in order to comply with the provisions of section 235 of Taxes Consolidation Act 1997, include in its rules and constitution certain clauses, income and property and winding-up clauses, which ensure the members of the tax exempt approved sports body do not benefit directly or indirectly or otherwise from the income or assets of the approved body, including the interest accruing on any tax free capital sum arising from the sale of assets; and if he will make a statement on the matter. [17348/10]

Summary

100 Deputy Trevor Sargent asked the Minister for Finance if a tax exempt approved body must, in order to comply with the provisions of section 235 of Taxes Consolidation Act 1997, include in its rules and constitution certain clauses, income and property and winding-up clauses, which ensure the members of the tax exempt approved sports body do not benefit directly or indirectly or otherwise from the income or assets of the approved body, including the interest accruing on any tax free capital sum arising from the sale of assets; and if he will make a statement on the matter. [17348/10]

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• Tax Code.

  xml · EN · 29 April 2010

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