Links from Section 340 | ||
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Act | Linked to | Context |
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— |
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Taxes Consolidation Act, 1997 |
(2) The Minister for Finance may, after consultation with the Minister for Public Enterprise and following receipt of a proposal from or on behalf of a company intending to carry on qualifying trading operations (within the meaning of section 343) in an area or areas immediately adjacent to any of the airports commonly known as— |
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Taxes Consolidation Act, 1997 |
being a company which, if those trading operations were to be carried on in an area which apart from this subsection would be an enterprise area, would be a qualifying company (within the meaning of section 343), by order direct that— |
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Taxes Consolidation Act, 1997 |
(II) 31 December 2000, 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 and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government. |
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Links to Section 340 (from within TaxSource Total) | ||
Act | Linked from | Context |
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 |
(c) the rendering of services in the course or furtherance of a business of freight forwarding or the provision of logistical services in relation to such business where the rendering or provision of those services is carried on in an area or areas immediately adjacent to any of the airports to which section 340(2) refers. |
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Taxes Consolidation Act, 1997 |
(b) in the case of such a building the site of which is wholly within an area described in an order referred to in section 340(2)(i), 50 per cent, |
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Taxes Consolidation Act, 1997 |
(11) Notwithstanding the preceding provisions of this section, this section shall not apply in respect of expenditure incurred on the construction or refurbishment of a qualifying building, the site of which is wholly within an area described in an order referred to in section 340(2)(i)— |
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Taxes Consolidation Act, 1997 |
(a) described in an order referred to in section 340(1)(a), if the lease is granted on or after the 31st day of July, 1999, or |
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Taxes Consolidation Act, 1997 |
(c) described in an order referred to in section 340(2)(i), irrespective of the date of the granting of the lease; |