No 39 of 1997, Section 372AS, Link Report

Links from Section 372AS
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0372AN.html	(2) Where, by virtue of section 372AN(7) or 372AQ(4), expenditure on the construction of, conversion into, or, as the case may be, refurbishment of, a qualifying premises includes expenditure on the development of any land, subsection (1) applies with any necessary modifications as if the references in that subsection to the construction of, conversion into, or, as the case may be, refurbishment of, the qualifying premises were references to the development of such land.
Taxes Consolidation Act, 1997	sec0372AP.html	(a) in relation to any claim under section 372AP(2), eligible expenditure incurred on or in relation to a qualifying premises or a special qualifying premises, and
Taxes Consolidation Act, 1997	sec0372AP.html	(i) in the case of a claim under section 372AP(2), the construction of, conversion into, or refurbishment of, the qualifying premises or, as the case may be, the refurbishment of the special qualifying premises, and
Taxes Consolidation Act, 1997	sec0372AP.html	(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—
Taxes Consolidation Act, 1997	sec0372AP.html	(3) (a) For the purposes of section 372AP other than those to which subsection (1) relates, expenditure incurred on the construction of, or, as the case may be, conversion into, a qualifying premises shall be deemed to have been incurred on the date of the first letting of the premises under a qualifying lease.
Taxes Consolidation Act, 1997	sec0372AP.html	(b) For the purposes of section 372AP other than those to which subsection (1) relates, refurbishment expenditure incurred in relation to the refurbishment of a qualifying premises or a special qualifying premises shall be deemed to have been incurred on the date of the commencement of the relevant period, in relation to the premises, determined as respects the refurbishment to which the refurbishment expenditure relates.
Taxes Consolidation Act, 1997	sec0372AQ.html	(2) Where, by virtue of section 372AN(7) or 372AQ(4), expenditure on the construction of, conversion into, or, as the case may be, refurbishment of, a qualifying premises includes expenditure on the development of any land, subsection (1) applies with any necessary modifications as if the references in that subsection to the construction of, conversion into, or, as the case may be, refurbishment of, the qualifying premises were references to the development of such land.
Taxes Consolidation Act, 1997	sec0372AR.html	(b) in relation to any claim under section 372AR(1), qualifying expenditure incurred on or in relation to a qualifying premises,
Taxes Consolidation Act, 1997	sec0372AR.html	(ii) in the case of a claim under section 372AR(1), the construction of, conversion into, or refurbishment of the qualifying premises,
Taxes Consolidation Act, 1997	sec0372AR.html	(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—
Taxes Consolidation Act, 1997	sec0372AR.html	(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.
Taxes Consolidation Act, 1997	sec0372AS.html	of the amount which, apart from this subsection, would otherwise be so treated and, for those purposes, references in this Chapter to expenditure which is to be treated under section 372AS(1) as having been incurred in the qualifying period shall be construed accordingly.
Links to Section 372AS (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0372AL.html	(i) for the purposes of sections 372AP and (in so far as it relates to that section) section 372AS, the period commencing on 1 June 1998 ~~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 , and
Taxes Consolidation Act, 1997	sec0372AL.html	(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 ,
Taxes Consolidation Act, 1997	sec0372AP.html	“relevant price paid”, in relation to the purchase by a person of a house, means the amount which bears to the net price paid by such person on that purchase the same proportion as the amount of the eligible expenditure actually incurred on or in relation to the house, which is to be treated under section 372AS(1) as having been incurred in the qualifying period, bears to the relevant cost in relation to that house.
Taxes Consolidation Act, 1997	sec0372AP.html	(a) such person is entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises or, as the case may be, the special qualifying premises, to a deduction of so much (if any) of that expenditure as is to be treated under section 372AS(1) or under this section as having been incurred by such person in the qualifying period, and
Taxes Consolidation Act, 1997	sec0372AP.html	(ii) the amount which bears to the amount mentioned in subparagraph (i) the same proportion as the amount of the eligible expenditure actually incurred on or in relation to the qualifying premises or, as the case may be, the special qualifying premises and which is to be treated under section 372AS(1) as having been incurred in the qualifying period bears to the whole of the eligible expenditure incurred on or in relation to the qualifying premises or the special qualifying premises, as the case may be.
Taxes Consolidation Act, 1997	sec0372AP.html	(8) (a) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises or a special qualifying premises, the person to whom the ownership of the lessor’s interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of eligible expenditure on or in relation to the house equal to the amount which under section 372AS(1) or under this section (apart from subsection (4)(b)) the lessor was treated as having incurred in the qualifying period on or in relation to the house.
Taxes Consolidation Act, 1997	sec0372AP.html	(i) the amount of such expenditure which is to be treated under section 372AS(1) as having been incurred in the qualifying period, and
Taxes Consolidation Act, 1997	sec0372AP.html	(15) Section 372AS shall apply for the purposes of supplementing this section.
Taxes Consolidation Act, 1997	sec0372AR.html	(4) A deduction shall be given under this section in respect of qualifying expenditure only in so far as that expenditure is to be treated under section 372AS(1) as having been incurred in the qualifying period.
Taxes Consolidation Act, 1997	sec0372AR.html	(10) Section 372AS applies for the purposes of supplementing this section.
Taxes Consolidation Act, 1997	sec0372AS.html	of the amount which, apart from this subsection, would otherwise be so treated and, for those purposes, references in this Chapter to expenditure which is to be treated under section 372AS(1) as having been incurred in the qualifying period shall be construed accordingly.