Links from Section 372AK | ||
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Act | Linked to | Context |
Housing (Miscellaneous Provisions) Act, 1979 |
“total floor area” means the total floor area of a house measured in the manner referred to in section 4(2)(b) of the Housing (Miscellaneous Provisions) act, 1979. |
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Housing (Miscellaneous Provisions) Act, 1979 |
“total floor area” means the total floor area of a house measured in the manner referred to in section 4(2)(b) of the Housing (Miscellaneous Provisions) act, 1979. |
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Local Government Act, 2001 |
(a) a qualifying urban area means the local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) in whose functional area the area is situated, and |
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Local Government Reform Act 2014 |
(a) a qualifying urban area means the local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) in whose functional area the area is situated, and |
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S.I. No. 147 of 1993 |
(c) in relation to a special specified building, any works 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 for the purposes of compliance with the requirements of the Housing (Standards for Rented Houses) Regulations 1993 (S.I. No. 147 of 1993), |
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Taxes Consolidation Act, 1997 |
“qualifying rural area” means any area described in Schedule 8A; |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee” and “lessor” have the same meanings, respectively, as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee” and “lessor” have the same meanings, respectively, as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“existing building” has the same meaning as in section 372A; |
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Taxes Consolidation Act, 1997 |
“necessary construction” has the same meaning as in section 372A and any reference in this Chapter (other than in section 372AR(1)(a)) to construction shall, in the case of a house which fronts on to a qualifying street or is comprised in a building or part of a building which fronts on to a qualifying street, apply as if it were a reference to necessary construction, unless the context requires otherwise; |
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Taxes Consolidation Act, 1997 |
“replacement building” has the same meaning as in section 372A; |
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Taxes Consolidation Act, 1997 |
“qualifying town area” means an area or areas specified as a qualifying area under section 372AB; |
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Taxes Consolidation Act, 1997 |
“qualifying period” shall be construed in accordance with section 372AL; |
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Taxes Consolidation Act, 1997 |
“certificate of compliance” and “certificate of reasonable cost” shall be construed, respectively, in accordance with section 372AM; |
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Taxes Consolidation Act, 1997 |
“qualifying premises” shall be construed in accordance with section 372AM; |
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Taxes Consolidation Act, 1997 |
where the carrying out of such works or the provision of such facilities is certified by the Minister, in any certificate of reasonable cost or certificate of compliance, as the case may be, granted by the Minister under section 372AM, |
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Taxes Consolidation Act, 1997 |
“relevant guidelines”, in relation to a house or building the site of which is wholly within a qualifying student accommodation area, means guidelines entitled “Guidelines on Residential Developments for 3rd Level Students” issued by the Minister for Education and Science in consultation with the Minister and with the consent of the Minister for Finance, or such other guidelines amending or replacing those guidelines issued in accordance with section 372AM(1)(c); |
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Taxes Consolidation Act, 1997 |
“special qualifying premises” shall be construed in accordance with section 372AM; |
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Taxes Consolidation Act, 1997 |
“conversion expenditure” shall be construed in accordance with section 372AN; |
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Taxes Consolidation Act, 1997 |
“eligible expenditure” shall be construed in accordance with section 372AN; |
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Taxes Consolidation Act, 1997 |
“refurbishment expenditure” shall be construed in accordance with section 372AN; |
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Taxes Consolidation Act, 1997 |
“special specified building” and “specified building” have the same meanings, respectively, as in section 372AN(6); |
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Taxes Consolidation Act, 1997 |
“qualifying lease” shall be construed in accordance with section 372AO; |
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Taxes Consolidation Act, 1997 |
“relevant cost” has the same meaning as in section 372AP; |
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Taxes Consolidation Act, 1997 |
“relevant period” has the meaning assigned to it in section 372AP; |
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Taxes Consolidation Act, 1997 |
“qualifying expenditure” shall be construed in accordance with section 372AQ; |
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Taxes Consolidation Act, 1997 |
but paragraph (c) shall not apply for the purposes of section 372AQ and 372AR; |
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Taxes Consolidation Act, 1997 |
“necessary construction” has the same meaning as in section 372A and any reference in this Chapter (other than in section 372AR(1)(a)) to construction shall, in the case of a house which fronts on to a qualifying street or is comprised in a building or part of a building which fronts on to a qualifying street, apply as if it were a reference to necessary construction, unless the context requires otherwise; |
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Taxes Consolidation Act, 1997 |
but paragraph (c) shall not apply for the purposes of section 372AQ and 372AR; |
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Taxes Consolidation Act, 1997 |
“qualifying urban area” means an area or areas specified as a qualifying area under section 372B; |
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Taxes Consolidation Act, 1997 |
“qualifying street” means a street specified as a qualifying street under section 372BA; |
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Taxes Consolidation Act, 1997 |
“guidelines”, in relation to a house the site of which is wholly within the site of a qualifying park and ride facility, has the same meaning as in section 372U; |
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Taxes Consolidation Act, 1997 |
“qualifying park and ride facility” has the same meaning as in section 372U(1); |
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Taxes Consolidation Act, 1997 |
(b) in relation to the construction of a house the site of which is wholly within the site of a qualifying park and ride facility and which is a qualifying premises for the purposes of this Chapter, has the same meaning as it has in section 372U(1) in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W; |
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Taxes Consolidation Act, 1997 |
(b) in relation to the construction of a house the site of which is wholly within the site of a qualifying park and ride facility and which is a qualifying premises for the purposes of this Chapter, has the same meaning as it has in section 372U(1) in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W; |
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Links to Section 372AK (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(3B) (a) For the purposes of this section “house”, in relation to a qualifying residential unit, has the same meaning as in section 372AK. |
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Taxes Consolidation Act, 1997 |
(b) any area under, over or immediately adjoining the building or structure to which paragraph (a) refers on which a qualifying premises (within the meaning of
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Taxes Consolidation Act, 1997 |
(b) any eligible expenditure within the meaning of Chapter 11 of Part 10, to which section 372AP applies, which is to be taken into account in computing under section 97(1) a deficiency in respect of any rent from a qualifying premises or a special qualifying premises, within the meaning of section 372AK; |
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Taxes Consolidation Act, 1997 |
“house” has the same meaning as it has in
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