(1) In this Part—
“dangerous substance” has the meaning assigned to it by >section 3<>Regulation 3< of the European Communities (Control of Major Accident Hazards Involving Dangerous Substances) Regulations 2000 (S.I. No. 476 of 2000);
“enhancement expenditure”, in relation to establishment land, means the amount of any capital expenditure wholly and exclusively incurred on the land for the purpose of enhancing the value of the land, being expenditure reflected in the state or nature of the land at the time of the disposal but does not include expenditure for which relief may be claimed under this Part;
“establishment”, in relation to a person who carries on a relevant trade, means the whole area under that person’s control where dangerous substances are present in one or more installations, including common or related infrastructure or activities;
“establishment land”, in relation to a relevant trade, means the area of land of the establishment of which the old installation is a unit;
“local authority” means—
(a) in the case of a city, the city council, and
(b) in the case of a county, the county council,
being a city council or a county council, as the case may be, for the purposes of the Local Government Act 2001;
“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);
“installation” means a unit within an establishment in which dangerous substances are produced, used, handled or stored, and includes—
(a) equipment, structures, pipework, machinery and tools,
(b) docks and unloading quays serving the installation, and
(c) jetties, warehouses or similar structures, whether floating or not,
which are necessary for the operation of the installation;
“land” includes any interest in land and references to establishment land include references to any interest in that land;
“market value”, in relation to the whole or part of establishment land, means the price that whole or part might reasonably be expected to fetch on a sale in the open market if the old installation was removed;
“new installation” means an installation which replaces an old installation;
“old installation” means an installation located in an urban dockland area which, by agreement with the relevant local authority, an operator relocates to facilitate the regeneration of that area;
“operator” means any person who in the course of a trade operates an establishment or installation;
“relocation expenditure” means relevant expenses incurred by a person who carries on a relevant trade in an establishment situated within an urban dockland area in relocating that trade to an establishment in a new location;
“relevant expenses” means capital expenditure, incurred in connection with the removal of an old installation and the set up of a replacement installation including the cost of acquiring such land as is necessary for the operation of the new installation but not including expenditure relating to—
(a) any building or structure on that land other than a building or structure which is demolished in the course of the set-up,
(b) the construction of any building or structure, or
(c) machinery or plant;
“relevant trade” means a trade of operating an establishment or installation;
“urban dockland area” means a dockland area which is the subject of either a local area plan adopted by the relevant local authority under the Planning and Development Acts 2000 to 2006 or a planning scheme approved by the Minister for the Environment, Heritage and Local Government under section 25 of the Dublin Docklands Development Authority Act 1997 and comprises an area designated by that Minister, with the approval of the Minister for Finance, to be regenerated for the purposes set out in the local area plan or planning scheme.
(2) This Part shall not apply to any expenditure incurred on or after 1 January 2014.
(2) This Part shall apply to any expenditure incurred on or after 1 January 2009 and before 1 January 2014.
Inserted by F(No.2)A08 s21(1). This section comes into operation on the making of an order to that effect by the Minister for Finance.
Substituted by FA09 s30(1)(a). This section comes into operation on the making of an order to that effect by the Minister for Finance.
Substituted by FA09 s30(1)(b). This section comes into operation on the making of an order to that effect by the Minister for Finance.
Substituted by LGRA14 sched2(part5)