Links from Section 372AAD | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/LPTA12.html |
unresolved |
(c)the unique identification number (if any) assigned to the special qualifying premises under section 27 of the Finance (Local Property Tax) Act 2012; and |
https://www.irishstatutebook.ie/eli/2012/act/52/section/27/enacted/en/html#sec27.html |
unresolved |
(c)the unique identification number (if any) assigned to the special qualifying premises under section 27 of the Finance (Local Property Tax) Act 2012; and |
Taxes Consolidation Act, 1997 |
(3)(a) Subject to paragraph (b) and subsections (4) to (10), the provisions of the Tax Acts relating to the making of allowances or charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply in relation to eligible expenditure on a special qualifying premises as if the special qualifying premises were, at all times at which it is a special qualifying premises, an industrial building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for the purpose specified in section 268(1)(a). |
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Taxes Consolidation Act, 1997 |
(a) a property developer, or a person who is connected (within the meaning of section 10) with the property developer is entitled to the relevant interest, within the meaning of section 269, in relation to that expenditure, and |
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Taxes Consolidation Act, 1997 |
(4)In relation to eligible expenditure incurred in the relevant qualifying period on a special qualifying premises, section 272 shall apply as if— |
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Taxes Consolidation Act, 1997 |
(7)Notwithstanding section 274(1), no balancing allowance or balancing charge shall be made in relation to a special qualifying premises by reason of any event referred to in that section which occurs more than 7 years after the special qualifying premises was first used subsequent to the incurring of the eligible expenditure on the conversion or refurbishment of the special qualifying premises. |
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Taxes Consolidation Act, 1997 |
“eligible expenditure”, in relation to capital expenditure incurred in the relevant qualifying period on the conversion or the refurbishment of a special qualifying premises, and subject to subsection (2), means, notwithstanding section 279, the lesser of— |
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Taxes Consolidation Act, 1997 |
(2)Notwithstanding the definition of eligible expenditure in subsection (1), where capital expenditure is incurred in the relevant qualifying period on a special qualifying premises by 2 or more persons, being either individuals or companies or individuals and companies, the amount of expenditure which is to be treated as eligible expenditure incurred by each person for the purposes of this section, shall, if necessary and notwithstanding section 279, be reduced, such that the amount determined by the formula— |
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Taxes Consolidation Act, 1997 |
“conversion” in relation to a building, structure or house, has the meaning given to it in section 372AAB; |
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Taxes Consolidation Act, 1997 |
“house” has the meaning given to it in section 372AAB; |
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Taxes Consolidation Act, 1997 |
“letter of certification” has the meaning given to it in section 372AAB; |
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Taxes Consolidation Act, 1997 |
“property developer” has the meaning given to it in section 372AAC; |
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Links to Section 372AAD (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
Section 372AAD (residential accommodation: capital allowances to lessors in respect of eligible expenditure incurred on the conversion and refurbishment of relevant houses) |
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Taxes Consolidation Act, 1997 |
(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W,
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