372B Qualifying areas.
(1) The Minister for Finance may, on the recommendation of the Minister for the Environment and Local Government (which recommendation shall take into consideration an Integrated Area Plan submitted by a local authority or a company established by a local authority to that Minister in respect of an area identified by it), by order direct that—
(a) the area or areas described (being wholly located within the boundaries of the area to which the Integrated Area Plan relates) in the order shall be a qualifying area for the purposes of one or more sections of
(b) where such an area or areas is or are to be a qualifying area for the purposes of section 372D, one or more of the categories of building or structure mentioned in subsection (2) shall or shall not be a qualifying premises within the meaning of that section, and
(c) as respects any such area so described in the order, the definition of “qualifying period” in section 372A shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before the 1st day of August, 1998,
>or end after—<
(i) in the case of sections 372C, 372D and 372E, the 31st day of December, 1999, and
(ii) in any other case, the 31st day of July, 2001.
(2) The categories of building or structure referred to in subsection (1)(b) shall be—
(a) buildings or structures which consist of office accommodation,
(b) multi-storey car parks, and
(c) any other buildings or structures and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction or refurbishment relates to the construction or refurbishment of office accommodation.
(3) Every order made by the Minister for Finance under subsection (1) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(4) Notwithstanding an order under subsection (1), the granting of relief by virtue of any provision of
>this Chapter< shall be subject to such other requirements as may be specified in or under the Act referred to in section 372A(2).