| Links from Section 352 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) This section shall apply to a building or structure the site of which is wholly within a qualifying resort area and which is to be an industrial building or structure by reason of its use for the purposes specified in section 268(1)(d). |
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Taxes Consolidation Act, 1997 |
(2) Subject to subsection (5), section 271 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if— |
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Taxes Consolidation Act, 1997 |
(6) For the purposes only of determining, in relation to a claim for an allowance under section 271, 272 or 273, as applied by this section, whether and to what extent capital expenditure incurred on the construction or refurbishment of an industrial building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, the refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. |
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Taxes Consolidation Act, 1997 |
(3) Subject to subsection (5), section 272 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if the following subsection were substituted for subsection (3) of that section: |
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Taxes Consolidation Act, 1997 |
“(b) As respects any qualifying expenditure, any allowance made under section 272 and increased under paragraph (a) in respect of that expenditure, whether claimed for one chargeable period or more than one such period, shall not in the aggregate exceed 75 per cent of the amount of that qualifying expenditure.”, |
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Taxes Consolidation Act, 1997 |
(6) For the purposes only of determining, in relation to a claim for an allowance under section 271, 272 or 273, as applied by this section, whether and to what extent capital expenditure incurred on the construction or refurbishment of an industrial building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, the refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. |
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Taxes Consolidation Act, 1997 |
(4) Subject to subsection (5), section 273 shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if— |
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Taxes Consolidation Act, 1997 |
(6) For the purposes only of determining, in relation to a claim for an allowance under section 271, 272 or 273, as applied by this section, whether and to what extent capital expenditure incurred on the construction or refurbishment of an industrial building or structure is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, the refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. |
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| Links to Section 352 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
Section 352 (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures). |
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Taxes Consolidation Act, 1997 |
(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 352, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or |
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Taxes Consolidation Act, 1997 |
(i) a building or structure to which section 352 applies, or |
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Taxes Consolidation Act, 1997 |
(a) (i) which is a building or structure in use for the purposes specified in section 268(1)(d), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under section 271, 272 or 273, as applied by section 352, or |
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Taxes Consolidation Act, 1997 |
(a) a building or structure to which section 352 applies by virtue of the building or structure being a holiday cottage of the type referred to in section 268(3), and |
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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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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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Taxes Consolidation Act, 1997 |
(i) a building or structure to which section 352 applies by virtue of the building or structure being a holiday cottage of the type referred to in section 268(3), or |
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