Taxes Consolidation Act, 1997 (Number 39 of 1997)
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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 [8]>this Chapter<[8][8]>this Chapter or Chapter 11 of this Part<[8],
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(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
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(b) where such an area or areas is or are to be a qualifying area for the purposes of section 372D—
(i) 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
(ii) subsection (6) of that section shall not apply in relation to that qualifying area, and
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(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,
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(b) where such an area or areas is or are to be a qualifying area—
(i) for the purposes of section 372D—
(I) 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
(II) that area or those areas shall be a qualifying area for the purposes of either or both the construction of, and the refurbishment of, a qualifying premises within the meaning of that section;
(ii) for the purposes of section 372AR, that area or those areas shall be a qualifying area for the purposes of one or more of the following:
(I) the construction of,
(II) the conversion into, and
(III) the refurbishment (within the meaning of Chapter 11 of this Part) of,
a qualifying premises (within the meaning of that Chapter),
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(ba) where such an area or areas is or are to be a qualifying area for the purposes of section 372AP, that section shall apply in relation to that area or those areas in so far as that section relates to one or more of the following:
(i) expenditure incurred on the construction of a house,
(ii) conversion expenditure incurred in relation to a house, and
(iii) refurbishment expenditure incurred in relation to a house,
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(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, [4]>or end after—<[4][4]>or end after 31 December 2002.<[4]
(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.
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(c) as respects any such area so described in the order and in so far as this Chapter is concerned, 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 1 August 1998 or end after—
(i) 31 December 2002, or
(ii) where section 372A(1A) applies, [14]>31 December 2004<[14][16]>[14]>31 July 2006<[14],<[16][16]>31 December 2006, or<[16]
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(iii) where subsections (1A) and (3) of section 372A apply, 31 July 2008,
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(d) as respects any such area so described in the order and in so far as Chapter 11 of this Part is concerned, the definition of “qualifying period” in section 372AL 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 1 August 1998 or end after—
(i) 31 December 2002, or
(ii) where section 372AL(2) applies, [15]>31 December 2004<[15][18]>[15]>31 July 2006<[15].<[18][18]>31 December 2006, or<[18]
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(iii) where subsections (2) and (3) of section 372AL apply, 31 July 2008.
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(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.
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(2) The categories of building or structure referred to in subsection (1)(b)(i)(I) shall be—
(a) buildings or structures which consist of office accommodation,
(b) multi-storey car parks,
(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,
(d) the facade of a building or structure or part of a building or structure referred to in paragraph (a),
(e) the facade of a building or structure or part of a building or structure referred to in paragraph (c).
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(2A) The power to make an order under subsection (1) includes the power to amend or revoke the order.
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(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 [10]>this Chapter<[10][10]>this Chapter or Chapter 11 of this Part<[10] [5]>in respect of the construction, refurbishment or conversion of a building, structure or house, the site of which is wholly within a qualifying area,<[5] shall be subject to such other requirements as may be specified in or under the Act referred to in section 372A(2).
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Substituted by FA02 s23(1)(c)(i). With effect from 10 September 2002 per SI 459 of 2002.
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Substituted by FA04 s26(1)(c)(i). Shall come into operation on the making of an order to that effect by the Minister for Finance.
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Substituted by FA06 s30(1)(b)(i)(I). With effect from 26 June 2006 per SI No. 327 of 2006.