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(i) relief under sections 244 and 372AR sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief;

(i) in so far as it flows from relief under sections 244 and 372AR sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief,

(iii) for the purposes of section 372AR, that area or those areas may be a qualifying area for the purposes of one or more of the following—

“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;

but paragraph (c) shall not apply for the purposes of section 372AQ and 372AR;

(ii) for the purposes of section 372AR and (in so far as it relates to that section) section 372AS, the period commencing on 6 April 1999 and ending on 31 December 2004 and ending on 31 December 2004 or, where subsection (1A) applies, ending on 31 July 2006 ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008 ,

(b) the person referred to in paragraph (a) or, where the building or the part of the building is sold by that person, the person who is claiming a deduction under section 372AP or under section 372AR, as the case may be, can show that the condition in paragraph (a) was satisfied.

(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.

(ii) other expenditure, if any, incurred at the park and ride facility, in respect of which there is provision for a deduction under section 372AR,

does not exceed 25 per cent of the total expenditure incurred at the park and ride facility in respect of which an allowance or deduction is to be made or would, but for this subsection or section 372W(2)(c) or 372AR(5), be made by virtue of any provision of this Chapter or Chapter 9.

(b) in relation to any claim under section 372AR(1), qualifying expenditure incurred on or in relation to a qualifying premises,

(ii) in the case of a claim under section 372AR(1), the construction of, conversion into, or refurbishment of the qualifying premises,

(1A)(a) Where a person incurs eligible expenditure or qualifying expenditure at any time in the period 1 January 2006 to 31 July 2008 on or in relation to a qualifying premises or a special qualifying premises the amount of eligible expenditure or qualifying expenditure which is to be treated under subsection (1) as having been incurred in the qualifying period for the purposes of granting a deduction under section 372AP or under section 372AR, as the case may be, shall be reduced—

(c) For the purposes of section 372AR other than those to which subsection (1) relates, expenditure incurred on the construction of, conversion into, or, as the case may be, refurbishment of a qualifying premises shall be deemed to have been incurred on the earliest date after the expenditure was actually incurred on which the premises is in use as a dwelling.

(d) section 372AR.

(d) section 372AR.

(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:

and in respect of which a deduction has been given, or would on due claim being made be given, under section 372AP or 372AR.

(b) Notwithstanding paragraph (a), subsection (2) shall not apply in relation to so much (if any) of the capital expenditure incurred in the qualifying period on the construction or refurbishment of the qualifying premises as exceeds the amount of the deduction, or the aggregate amount of the deductions, which has been given, or which would on due claim being made be given, under section 372AP or 372AR in respect of the eligible expenditure referred to in paragraph (a)(ii)(I) or the qualifying expenditure referred to in paragraph (a)(ii)(II).

(II) other expenditure, if any, in respect of which there is provision for a deduction to be made by virtue of section 372X or 372Y section 372AP or 372AR,

incurred at that park and ride facility, does not exceed one-half of the total capital expenditure incurred at that park and ride facility in respect of which an allowance or deduction is to be made or would, but for this paragraph or section 372X(4) or 372Y(2)(c) 372AP(5) or 372AR(5), be made by virtue of any provision of this Chapter this Chapter or Chapter 11.

Section 372AR

(a) the income of the individual from all sources for the year of assessment before any reduction is made from that income in respect of allowances, losses, deductions and other reliefs, including reductions by virtue of sections 372AP, 372AR and 372AU and, otherwise than where such allowances are made in taxing a trade, allowances under Part 9, and