Section 235 of the Taxes Consolidation Act 1997 provides for an exemption from income tax or corporation tax in respect of the income of bodies established and existing for the sole purpose of promoting athletic and amateur games or sports. In the Finance Bill currently before the Dáil, I propose extending the current tax exemptions for these bodies, to apply also for capital gains tax to the extent that its income is exempt from income tax or, as the case may be, corporation tax. This will amount to generous tax treatment for such bodies. I have no plans to extend further exemptions from tax to such bodies beyond those before the House in the current Finance Bill.