Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
1096Assessment of Electricity Supply Board
This section clarifies that, for tax purposes, the Electricity Supply Board is not, and never was, the State or a branch of the Government of the State.
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.