Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 7

[Section 339]

Description of Certain Enterprise Areas

This Schedule describes 3 enterprise areas, namely, areas in Cherry Orchard/Gallanstown and Finglas areas of Dublin and the Rosslare Harbour area of Co. Wexford, for the purposes of the reliefs provided by sections 343 and 345. It should be noted that under section 340 the Minister for Finance may by order designate other areas to be enterprise areas for the purposes of those reliefs.

Relevant Date: Finance Act 2020