Links from Section 339 | ||
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Act | Linked to | Context |
Local Government Act, 2001 |
“the relevant local authority”, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment
of a building or structure to which
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Local Government Reform Act 2014 |
“the relevant local authority”, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment
of a building or structure to which
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Taxes Consolidation Act, 1997 |
(b) an area or areas described in Schedule 7; |
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Taxes Consolidation Act, 1997 |
(b) in respect of an area or areas described in Schedule 7, the period commencing on the 1st day of July, 1997, and ending on the
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Taxes Consolidation Act, 1997 |
(3) Schedule 7 shall apply for the purposes of supplementing this Chapter. |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee”, “lessor”, “premium” and “rent” have the same meanings respectively as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee”, “lessor”, “premium” and “rent” have the same meanings respectively as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
“designated area” and “designated street” mean respectively an area or areas or a street or streets specified as a designated area or a designated street, as the case may be, by order under section 340; |
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Taxes Consolidation Act, 1997 |
(a) an area or areas specified as an enterprise area by order under section 340, or |
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Taxes Consolidation Act, 1997 |
(a) subject to subsection (2) and section 340 and other than for the purposes of section 344, the period commencing on the 1st day of August, 1994, and ending on the 31st day of July, 1997, or |
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Taxes Consolidation Act, 1997 |
(i) to be an industrial building or structure to which section 341 applies, |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(iii) a qualifying building within the meaning of section 343, |
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Taxes Consolidation Act, 1997 |
(e)(i) Where, in relation to the construction or refurbishment of a qualifying building within the meaning of section 343, the relevant local authority gives a certificate in writing on or before 31 May 2000 to the person constructing or refurbishing the qualifying building stating that it is satisfied that not less than 50 per cent of the total cost of the qualifying building and the site thereof had been incurred on or before 31 December 1999, then the reference in paragraph (b) of the definition of “qualifying period” in subsection (1) to the period ending on the 31st day of December, 1999, shall be construed as a reference to the period ending on 31 December 2000. |
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Taxes Consolidation Act, 1997 |
(a) subject to subsection (2) and section 340 and other than for the purposes of section 344, the period commencing on the 1st day of August, 1994, and ending on the 31st day of July, 1997, or |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(d) Where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure which complies with the requirements of subparagraphs (i), (ii) and (iii) of paragraph (c), being a qualifying premises within the meaning of section 346, 347, 348 or 349, where— |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(d) Where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure which complies with the requirements of subparagraphs (i), (ii) and (iii) of paragraph (c), being a qualifying premises within the meaning of section 346, 347, 348 or 349, where— |
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Taxes Consolidation Act, 1997 |
“refurbishment”, in relation to a building or structure and other than for the purposes of sections 348 and 349, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or structure; |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(d) Where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure which complies with the requirements of subparagraphs (i), (ii) and (iii) of paragraph (c), being a qualifying premises within the meaning of section 346, 347, 348 or 349, where— |
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Taxes Consolidation Act, 1997 |
“refurbishment”, in relation to a building or structure and other than for the purposes of sections 348 and 349, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or structure; |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(d) Where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure which complies with the requirements of subparagraphs (i), (ii) and (iii) of paragraph (c), being a qualifying premises within the meaning of section 346, 347, 348 or 349, where— |
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Links to Section 339 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(b) as respects any such area or any such street so described, the definition of “qualifying period” in section 339 shall be construed as a reference to such period as shall be specified in the order in relation to that area or, as the case may be, that street; but no such period specified in the order shall commence before the 1st day of August, 1994, or end after the 31st day of July, 1997 , or, as the case may be, after the day to which the reference to the 31st day of July, 1997, is, by virtue of section 339(2), to be construed . |
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Taxes Consolidation Act, 1997 |
(b) as respects any such area or any such street so described, the definition of “qualifying period” in section 339 shall be construed as a reference to such period as shall be specified in the order in relation to that area or, as the case may be, that street; but no such period specified in the order shall commence before the 1st day of August, 1994, or end after the 31st day of July, 1997 , or, as the case may be, after the day to which the reference to the 31st day of July, 1997, is, by virtue of section 339(2), to be construed . |
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Taxes Consolidation Act, 1997 |
(ii) as respects any such area so described in the order, the reference in paragraph (a) of the definition of “qualifying period” in section 339(1) to the period commencing on the 1st day of August, 1994, and ending on the 31st day of July, 1997, 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 1994 or end after— |