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610. Other bodies.
(1) A gain shall not be a chargeable gain if it accrues to a body specified in Part 1 of Schedule 15.
(2) A gain shall not be a chargeable gain if it accrues to a body specified in Part 2 of Schedule 15 in respect of a disposal by that body of an asset to the Interim Board established under the Milk (Regulation of Supply) (Establishment of Interim Board) Order, 1994 (S.I. No. 408 of 1994).