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(9C) Paragraphs (a) and (c) of subsection (9A) shall not apply as respects eligible expenditure incurred on or in relation to a house or, where subsection (9) or (10) of section 372AP applies, as respects expenditure incurred on the purchase of a house where, before 6 February 2003, the Revenue Commissioners have given an opinion in writing to the effect that the lease of the house between an investor and an educational institution referred to in the relevant guidelines, or a subsidiary (within the meaning of section 155 of the Companies Act 1963 section 7 of the Companies Act 2014) of such an institution, would be a qualifying lease.

(I) in the case of construction, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses,

(II) in the case of conversion or refurbishment, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards for improvement of houses and the provision of water, sewerage and other services in houses,

(A) in the case of construction, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses,

(B) in the case of conversion or refurbishment, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards for improvement of houses and the provision of water, sewerage and other services in houses,

(ii) Section 18 of the Housing (Miscellaneous Provisions) act, 1979, applies, with any necessary modifications, to a certificate of reasonable cost as if it were a certificate of reasonable value within the meaning of that section.

(I) in the case of construction, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses,

(A) in the case of construction, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services in houses,

(II) in the case of conversion or refurbishment, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards for improvement of houses and the provision of water, sewerage and other services in houses,

(B) in the case of conversion or refurbishment, with such conditions, if any, as may be determined by the Minister from time to time for the purposes of section 5 of the Housing (Miscellaneous Provisions) act, 1979, in relation to standards for improvement of houses and the provision of water, sewerage and other services in houses,

(ii) Section 18 of the Housing (Miscellaneous Provisions) act, 1979, applies, with any necessary modifications, to a certificate of reasonable cost as if it were a certificate of reasonable value within the meaning of that section.

(iii)Part 7 of the Residential Tenancies Act 2004 in respect of all tenancies relating to that premises.

(iii)Part 7 of the Residential Tenancies Act 2004 in respect of all tenancies relating to that premises.

(ii) the Housing (Rent Books) Regulations 1993 (S.I. No. 146 of 1993), and

(i) the Housing (Standards for Rented Houses) Regulations 1993 (S.I. No. 147 of 1993),

(c) where management or letting fees payable to a person in relation to the letting of the house are claimed by the investor as a deduction under section 97(2) for any chargeable period (within the meaning of section 321) ending in the relevant period in relation to the house, unless—

(c) where management or letting fees payable to a person in relation to the letting of the house are claimed by the investor as a deduction under section 97(2) for any chargeable period (within the meaning of section 321) ending in the relevant period in relation to the house, unless—

(1) (a) The Minister may grant a certificate (in this Chapter referred to as a “certificate of compliance”) for the purposes of section 372AP or 372AR, as the case may be, certifying that, at the time of granting the certificate and on the basis of the information available to the Minister at that time—

(b) (i) The Minister may grant a certificate (in this Chapter referred to as a “certificate of reasonable cost”) for the purposes of section 372AP or 372AR, as the case may be, certifying that, at the time of granting the certificate and on the basis of the information available to the Minister at that time—

(2) Subject to this section, a house is a qualifying premises for the purposes of section 372AP or 372AR, as the case may be, where—

but where, in the case of section 372AP, the refurbishment expenditure or, in the case of section 372AR, the qualifying expenditure relates solely to the refurbishment of a facade, this paragraph shall not apply,

(f) in so far as section 372AP is concerned, the house—

(3) Subject to this section, a house is a special qualifying premises for the purposes of section 372AP where—

(i) section 372AP on the basis that the house is a qualifying premises, or

(4) A house is not a qualifying premises for the purposes of section 372AP or 372AR unless—

(i) in the case of section 372AP—

(i) in the case of section 372AP—

(5) A house is not a qualifying premises or a special qualifying premises for the purposes of section 372AP if—

is not a qualifying premises for the purposes of section 372AP or 372AR unless the house or, in a case where the house is one of a number of houses in a single development, the development of which it is a part complies with such guidelines as may from time to time be issued by the Minister, with the consent of the Minister for Finance, for the purposes of furthering the objectives of urban renewal.

(7) A house, the site of which is wholly within a qualifying rural area, is not a qualifying premises for the purposes of section 372AP unless throughout the period of any qualifying lease related to that house, the house is used as the sole or main residence of the lessee in relation to that qualifying lease.

(8) 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 is not a qualifying premises for the purposes of section 372AP or 372AR unless—

(9) A house, the site of which is wholly within a qualifying student accommodation area, is not a qualifying premises for the purposes of section 372AP unless throughout the relevant period it is used for letting to and occupation by students in accordance with the relevant guidelines.

(9A) A house, the site of which is wholly within a qualifying student accommodation area, is not a qualifying premises or a special qualifying premises for the purposes of section 372AP—

(b) where subsection (9) or (10) of section 372AP applies, as respects expenditure incurred on the purchase of a house on or after 18 July 2002, unless a binding contract for the purchase of the house was evidenced in writing before that date.

(9C) Paragraphs (a) and (c) of subsection (9A) shall not apply as respects eligible expenditure incurred on or in relation to a house or, where subsection (9) or (10) of section 372AP applies, as respects expenditure incurred on the purchase of a house where, before 6 February 2003, the Revenue Commissioners have given an opinion in writing to the effect that the lease of the house between an investor and an educational institution referred to in the relevant guidelines, or a subsidiary (within the meaning of section 155 of the Companies Act 1963 section 7 of the Companies Act 2014) of such an institution, would be a qualifying lease.

(10) (a) A house is not a special qualifying premises for the purposes of section 372AP if the lessor has not complied with all the requirements of—

(b) A house is not a special qualifying premises for the purposes of section 372AP unless the house or, in a case where the house is one of a number of houses in a single development, the development of which it is a part complies with such guidelines as may from time to time be issued by the Minister, with the consent of the Minister for Finance, in relation to the refurbishment of houses as special qualifying premises.

(11) A house is not a qualifying premises for the purposes of section 372AP or 372AR, or a special qualifying premises for the purposes of section 372AP, unless any person authorised in writing by the Minister for the purposes of those sections is permitted to inspect the house at all reasonable times on production, if so requested by a person affected, of his or her authorisation.

(11) A house is not a qualifying premises for the purposes of section 372AP or 372AR, or a special qualifying premises for the purposes of section 372AP, unless any person authorised in writing by the Minister for the purposes of those sections is permitted to inspect the house at all reasonable times on production, if so requested by a person affected, of his or her authorisation.

(1) (a) The Minister may grant a certificate (in this Chapter referred to as a “certificate of compliance”) for the purposes of section 372AP or 372AR, as the case may be, certifying that, at the time of granting the certificate and on the basis of the information available to the Minister at that time—

(b) (i) The Minister may grant a certificate (in this Chapter referred to as a “certificate of reasonable cost”) for the purposes of section 372AP or 372AR, as the case may be, certifying that, at the time of granting the certificate and on the basis of the information available to the Minister at that time—

(2) Subject to this section, a house is a qualifying premises for the purposes of section 372AP or 372AR, as the case may be, where—

but where, in the case of section 372AP, the refurbishment expenditure or, in the case of section 372AR, the qualifying expenditure relates solely to the refurbishment of a facade, this paragraph shall not apply,

(4) A house is not a qualifying premises for the purposes of section 372AP or 372AR unless—

(ii) in the case of section 372AR, not more than 210 square metres,

(ii) in the case of section 372AR—

is not a qualifying premises for the purposes of section 372AP or 372AR unless the house or, in a case where the house is one of a number of houses in a single development, the development of which it is a part complies with such guidelines as may from time to time be issued by the Minister, with the consent of the Minister for Finance, for the purposes of furthering the objectives of urban renewal.

(8) 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 is not a qualifying premises for the purposes of section 372AP or 372AR unless—

(11) A house is not a qualifying premises for the purposes of section 372AP or 372AR, or a special qualifying premises for the purposes of section 372AP, unless any person authorised in writing by the Minister for the purposes of those sections is permitted to inspect the house at all reasonable times on production, if so requested by a person affected, of his or her authorisation.

(i) that borrowed money is borrowed directly by the investor from a financial institution (within the meaning of section 906A),