Taxes Consolidation Act, 1997 (Number 39 of 1997)
272 Writing-down allowances.
[ITA67 s264; FA75 s34(2)(a)(ii) and (iii) and (3); CTA76 s21(1) and Sch1 pars23 and 72; FA86 s52(2); FA94 s22(1)(c) and (2); FA96 s28(1)]
(1) A building or structure shall be one to which this section applies only if the capital expenditure incurred on the construction of it has been incurred on or after the 30th day of September, 1956.
(2) Subject to this Part, where—
(a) any person is, at the end of a chargeable period or its basis period, entitled to an interest in a building or structure to which this section applies,
(b) at the end of the chargeable period or its basis period, the building or structure is an industrial building or structure, and
(c) that interest is the relevant interest in relation to the capital expenditure incurred on the construction of that building or structure,
an allowance (in this Chapter referred to as a “writing-down allowance”) shall be made to such person for that chargeable period.
(3) A writing-down allowance shall be of an amount equal to—
(a) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (a) or (b) of section 268(1)—
(i) 2 per cent of the expenditure referred to in subsection (2)(c), if that expenditure was incurred before the 16th day of January, 1975, or
(ii) 4 per cent of the expenditure referred to in subsection (2)(c), if that expenditure is incurred on or after the 16th day of January, 1975,
(b) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (c) or (e) of section 268(1), 10 per cent of the expenditure referred to in subsection (2)(c),
(c) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d), other than a building or structure to which [33]>paragraph (d)<[33][58]>[33]>paragraph (d) or (da)<[33]<[58][58]>paragraph (d), (da) or (db)<[58] relates—
(i) 10 per cent of the expenditure referred to in subsection (2)(c), if that expenditure was incurred before the 27th day of January, 1994, [20]>or<[20]
(ii) 15 per cent of the expenditure referred to in subsection (2)(c), if that expenditure is incurred on or after the 27th day of January, 1994, [21]>or<[21]
[22]>
(iii) [37]>subject to subsection (8)<[37][37]>subject to subsections (8) and (9)<[37], 4 per cent of the expenditure referred to in subsection (2)(c), if the capital expenditure on the construction (within the meaning of section 270) of the building or structure is incurred on or after 4 December 2002,
<[22]
(d) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of its use as a holiday cottage, 10 per cent of the expenditure referred to in subsection (2)(c), [6]>and<[6]
[34]>
(da) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of its use as a guest house or a holiday hostel to which section 268(2C) applies, 4 per cent of the capital expenditure on the construction (within the meaning of section 270) of the building or structure which is incurred on or after 3 February 2005,
<[34]
[59]>
(db) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of being comprised in, and in use as part of, premises which are registered in the register of caravan sites and camping sites kept under the Tourist Traffic Acts 1939 to 2003, 4 per cent of the capital expenditure on the construction (within the meaning of section 270) of the building or structure which is incurred on or after 1 January 2008,
<[59]
(e) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(f), 4 per cent of the expenditure referred to in [7]>subsection (2)(c).<[7][7]>subsection (2)(c),<[7]
[11]>
[8]>
(f) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(g), 15 per cent of the expenditure referred to in subsection (2)(c), and
<[8]
<[11]
[11]>
(f) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (g) or (i) of section 268(1), 15 per cent of the expenditure referred to in subsection (2)(c), [13]>and<[13]
<[11]
[1]>
(g) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(h), 4 per cent of the expenditure referred to in [14]>subsection (2)(c).<[14][14]>subsection (2)(c), [43]>and<[43]<[14]
<[1]
[15]>
(h) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of [19]>section 268(1)(j)<[19][19]>paragraph (j) or (k) of section 268(1)<[19], 15 per cent of the expenditure referred to in [44]>subsection (2)(c).<[44][44]>subsection (2)(c), [53]>and<[53]<[44]
<[15]
[45]>
(i) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (l) of section 268(1), 15 per cent of the expenditure referred to in [52]>subsection (2)(c).<[52][52]>subsection (2)(c), [65]>and<[65]<[52]
<[45]
[54]>
(j) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (m) of section 268(1), 15 per cent of the expenditure referred to in [66]>subsection (2)(c).<[66][66]>subsection (2)(c), and<[66]
<[54]
[71]>
[67]>
(k) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (n) of section 268(1), 15 per cent of the expenditure referred to in subsection (2)(c).
<[67]
<[71]
[71]>
(k) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (n) of section 268(1)—
(i)15 per cent of the expenditure referred to in subsection (2)(c), if that expenditure is specified capital expenditure, and
(ii)4 per cent of the expenditure referred to in subsection (2)(c), if that expenditure is not specified capital expenditure.
<[71]
[2]>
(3A) (a) This subsection shall apply to a building or structure in existence on—
(i) in the case of [62]>Aer Rianta cuideachta phoiblí theoranta<[62][62]>Dublin Airport Authority<[62], the vesting day, and
(ii) in the case of any other person, the date of the passing of the Finance Act, 1998,
and in use for the purposes of a trade which consists of the operation or management of an airport, not being either machinery or plant or a building or structure to which section 268(1)(f) applies.
(b) For the purposes of this Part, in relation to a building or structure to which this subsection applies, expenditure shall be deemed to have been incurred on—
(i) in the case of [62]>Aer Rianta cuideachta phoiblí theoranta<[62][62]>Dublin Airport Authority<[62], the vesting day, and
(ii) in the case of any other person, the date of the passing of the Finance Act, 1998,
on the construction of the building or structure of an amount determined by the formula—
A − B
where—
A is the amount of the capital expenditure originally incurred on the construction of the building or structure, and
B is the amount of the writing-down allowances which would have been made under this section in respect of the capital expenditure referred to in A if the building or structure had at all times been an industrial building or structure within the meaning of section 268(1)(h) and on the assumption that that section had applied as respects capital expenditure incurred before—
(I) in the case of [62]>Aer Rianta cuideachta phoiblí theoranta<[62][62]>Dublin Airport Authority<[62], the vesting day, and
(II) in the case of any other person, the date of the passing of the Finance Act, 1998.
(3B) (a) This subsection shall apply to a building or structure to which section 268(1)(f) applies, being a building or structure in existence on the vesting day and vested in [63]>Aer Rianta cuideachta phoiblí theoranta<[63][63]>Dublin Airport Authority<[63] on that day.
(b) For the purposes of this Part, in the case of a building or structure to which this subsection applies, expenditure shall be deemed to have been incurred by [63]>Aer Rianta cuideachta phoiblí theoranta<[63][63]>Dublin Airport Authority<[63] on the vesting day on the construction of the building or structure of an amount determined by the formula—
A − B
where—
A is the amount of the capital expenditure originally incurred on the construction of the building or structure, and
B is the amount of the writing-down allowances which would have been made under this section in respect of the capital expenditure referred to in A for the period to the day before the vesting day if a claim for those allowances had been duly made and allowed.
<[2]
(4) Where the interest in a building or structure which is the relevant interest in relation to any expenditure is sold while the building or structure is an industrial building or structure, then, subject to any further adjustment under this subsection on a later sale, the writing-down allowance for any chargeable period, if that chargeable period or its basis period ends after the time of the sale, shall be the residue (within the meaning of section 277) of that expenditure immediately after the sale, reduced in the proportion (if it is less than one) which the length of the chargeable period bears to the part unexpired at the date of the sale of the period of—
(a) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (a) or (b) of section 268(1)—
(i) 50 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction of the building or structure was incurred before the 16th day of January, 1975, or
(ii) 25 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction of the building or structure is incurred on or after the 16th day of January, 1975,
(b) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (c) or (e) of section 268(1), 10 years beginning with the time when the building or structure was first used,
(c) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d), other than a building or structure referred to in [35]>paragraph (d)<[35][60]>[35]>paragraph (d) or (da)<[35]<[60][60]>paragraph (d), (da) or (db)<[60]—
(i) 10 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction of the building or structure was incurred before the 27th day of January, 1994, [23]>or<[23]
(ii) 7 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction of the building or structure is incurred on or after the 27th day of January, 1994, [24]>and<[24]
[25]>
(iii) [37]>subject to subsection (8)<[37][37]>subject to subsections (8) and (9)<[37], 25 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction (within the meaning of section 270) of the building or structure is incurred on or after 4 December 2002,
<[25]
(d) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of its use as a holiday cottage, 10 years beginning with the time when the building or structure was first used, [3]>and<[3]
[36]>
(da) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of its use as a guest house or a holiday hostel to which section 268(2C) applies, 25 years beginning with the time when the building or structure was first used, in the case where the capital expenditure on the construction (within the meaning of section 270) of the building or structure is incurred on or after 3 February 2005,
<[36]
[61]>
(db) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(d) by reason of being comprised in, and in use as part of, premises which are registered in the register of caravan sites and camping sites kept under the Tourist Traffic Acts 1939 to 2003—
(i) 25 years beginning with the time when the building or structure was first used, or
(ii) where capital expenditure on the refurbishment of the building or structure is incurred, 25 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure,
in the case where the capital expenditure on the construction (within the meaning of section 270) of the building or structure is incurred on or after 1 January 2008,
<[61]
[4]>
(e) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(f), 25 years beginning with the time when the building or structure was first used.
<[4]
[4]>
(e) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(f), 25 years beginning with—
(i) the time when the building or structure was first used, or
(ii) in the case of a building or structure to which subsection (3B) applies, the vesting day,
<[4]
[12]>
[9]>
(f) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(g), 7 years beginning with the time when the building or structure was first used, and
<[9]
<[12]
[49]>
[12]>
(f)in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (g) or (i) of section 268(1), 7 years beginning with the time when the building or structure was first used, [16]>and<[16]
<[12]
<[49]
[49]>
(f)[50]>subject to paragraph (fa),<[50] in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (g) or (i) of section 268(1)—
(i) 7 years beginning with the time when the building or structure was first used, or
(ii) as respects a building or structure which is first used on or after 1 February 2007, 15 years beginning with the time when the building or structure was first used, or
(iii) where capital expenditure on the refurbishment of the building or structure is incurred and, subsequent to the incurring of that expenditure, the building or structure is first used on or after 1 February 2007, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure,
<[49]
[51]>
(fa) where subsection (8) of section 270 applies in relation to a qualifying residential unit as is referred to in subsection (4)(i) of that section—
(i) 20 years beginning with the time when the unit was first used, or
(ii) where capital expenditure on the refurbishment of the unit is incurred, 20 years beginning with the time when the unit was first used subsequent to the incurring of that expenditure,
<[51]
[5]>
(g) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of section 268(1)(h), 25 years beginning with—
(i) the time when the building or structure was first used, or
(ii) as respects a building or structure to which subsection (3A) applies—
(I) in the case of [64]>Aer Rianta cuideachta phoiblí theoranta<[64][64]>Dublin Airport Authority<[64], the vesting day, and
(II) in the case of any other person, the date of the passing of the Finance Act, [17]>1998.<[17][17]>1998,<[17]
<[5]
[40]>
and
<[40]
[41]>
(ga) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (j) of section 268(1)—
(i) 7 years beginning with the time when the building or structure was first used, or
(ii) as respects a building or structure which is first used on or after 1 February 2007, 15 years beginning with the time when the building or structure was first used, or
(iii) where capital expenditure on the refurbishment of the building or structure is incurred and, subsequent to the incurring of that expenditure, the building or structure is first used on or after 1 February 2007, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure,
<[41]
[18]>
(h) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of [19]>section 268(1)(j)<[19][19]>paragraph [42]>(j) or<[42] (k) of section 268(1)<[19], 7 years beginning with the time when the building or structure was first [47]>used.<[47][47]>used, [56]>and<[56]<[47]
<[18]
[48]>
(i) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (l) of section 268(1)—
(I) 15 years beginning with the time when the building or structure was first used, or
(II) where capital expenditure on the refurbishment of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that [55]>expenditure.<[55][55]>expenditure, [68]>and<[68]<[55]
<[48]
[57]>
(j) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (m) of section 268(1)—
(I) 15 years beginning with the time when the building or structure was first used, or
(II) where capital expenditure on the refurbishment of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of [69]>that expenditure.<[69][69]>that expenditure, and<[69]
<[57]
[72]>
[70]>
(k) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (n) of section 268(1)—
(i) 7 years beginning with the time when the building or structure was first used, or
(ii) where capital expenditure on the refurbishment of the building or structure is incurred, 7 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure.
<[70]
<[72]
[72]>
(k) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (n) of section 268(1)—
(i)where the expenditure is specified capital expenditure, 7 years beginning with the time when—
(I)the building or structure was first used, or
(II)where the expenditure is incurred on refurbishment, the building or structure was first used subsequent to the incurring of that expenditure,
and
(ii)where the expenditure is not specified capital expenditure, 25 years beginning with the time when—
(I)the building or structure was first used, or
(II)where the expenditure is incurred on refurbishment, the building or structure was first used subsequent to the incurring of that expenditure.
<[72]
(5) In ascertaining a writing-down allowance to be made to a person under subsection (4), the residue of expenditure mentioned in that subsection shall, where it exceeds the amount of expenditure incurred by that person in respect of the sale, be taken to be the amount of the expenditure so incurred.
(6) Notwithstanding any other provision of this section, in no case shall the amount of a writing-down allowance made to a person for any chargeable period in respect of any expenditure exceed what, apart from the writing off to be made by reason of the making of that allowance, would be the residue of that expenditure at the end of that chargeable period or its basis period.
[10]>
(7) For the purposes of this section, where a writing-down allowance has been made to a person for any chargeable period in respect of capital expenditure incurred on the construction of a building or structure within the meaning of paragraph (d) of section 268(1) and at the end of a chargeable period or its basis period the building or structure is not in use for the purposes specified in that paragraph, then, in relation to that expenditure—
(a) the building or structure shall not be treated as ceasing to be an industrial building or structure if, on the cessation of its use for the purposes specified in paragraph (d) of section 268(1), it is converted to use for the purposes specified in paragraph (g) of that section and at the end of the chargeable period or its basis period it is in use for those latter purposes, and
(b) as respects that chargeable period or its basis period and any subsequent chargeable period or basis period of it, the building or structure shall, notwithstanding the cessation of its use for the purposes specified in paragraph (d) of section 268(1), be treated as if it were in use for those purposes if at the end of the chargeable period or its basis period the building or structure is in use for the purposes specified in paragraph (g) of that section.
<[10]
[26]>
(8) Subsections (3)(c)(iii) and (4)(c)(iii) (as inserted by the Finance Act 2003) shall not apply as respects capital expenditure incurred on or before [27]>31 December 2004<[27][38]>[27]>31 July 2006<[27]<[38][38]>31 December 2006<[38] on the construction or refurbishment of a building or structure if—
(a) (i) a planning application (not being an application for outline permission within the meaning of section 36 of the Planning and Development Act 2000)[28]>, in so far as planning permission is required,<[28] in respect of the building or structure is made in accordance with the Planning and Development Regulations 2001 to 2002,
(ii) an acknowledgement of the application, which confirms that the application was received on or before [29]>31 May 2003<[29][29]>31 December 2004<[29], is issued by the planning authority in accordance with article 26(2) of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001), and
(iii) the application is not an invalid application in respect of which a notice is issued by the planning authority in accordance with article 26(5) of those regulations,
(b) (i) [30]>a planning application<[30][30]>a planning application, in so far as planning permission was required,<[30] in respect of the building or structure was made in accordance with the Local Government (Planning and Development) Regulations 1994 (S.I. No. 86 of 1994), not being an application for outline permission within the meaning of article 3 of those regulations,
(ii) an acknowledgement of the application, which confirms that the application was received on or before 10 March 2002, was issued by the planning authority in accordance with article 29(2)(a) of the regulations referred to in subparagraph (i), and
(iii) the application was not an invalid application in respect of which a notice was issued by the planning authority in accordance with article 29(2)(b)(i) of those regulations,
[31]>
(ba) where the construction or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) and—
(i) a detailed plan in relation to the development work is prepared,
(ii) a binding contract in writing, under which the expenditure on the development is incurred, is in existence, and
(iii) work to the value of 5 per cent of the development costs is carried out,
not later than 31 December 2004.
<[31]
or
(c) (i) the construction or refurbishment of the building or structure is a development in respect of which an application for a certificate under section 25(7)(a)(ii) of the Dublin Docklands Development Authority Act 1997 is made to the Authority (within the meaning of that Act),
(ii) an acknowledgement of the application, which confirms that the application was received on or before [32]>31 May 2003<[32][32]>31 December 2004<[32], is issued by that Authority, and
(iii) the application is not an invalid application.
[39]>
(9) Subsections (3)(c)(iii) and (4)(c)(iii) shall not apply as respects capital expenditure incurred on or before 31 July 2008 on the construction or refurbishment of a building or structure if—
(a) the conditions of paragraph (a), (b), (ba) or (c), as the case may be, of subsection (8) have been satisfied,
(b) subject to paragraphs (a) and (b) of section 270(7)—
(i) the person who is constructing or refurbishing the building or structure has, on or before 31 December 2006, carried out work to the value of not less than 15 per cent of the actual construction or, as the case may be, refurbishment costs of the building or structure, and
(ii) the person referred to in subparagraph (i) or, where the building or structure is sold by that person, the person who is claiming a deduction under this Chapter in relation to the expenditure incurred, can show that the condition in subparagraph (i) was satisfied,
(c) a binding contract in writing under which expenditure on the construction or refurbishment of the building or structure is incurred was in existence on or before 31 July 2006, and
(d) such other conditions, as may be specified in regulations made for the purposes of this paragraph by the Minister for Finance, have been satisfied; but such conditions shall be limited to those necessary to ensure compliance with the laws of the European Communities governing State aid or with a decision of the Commission of the European Communities as to whether aid to which this subsection relates is compatible with the common market having regard to Article 87 of the European Communities Treaty.
<[39]
<[26]
[16]
Deleted by FA01 s64(1)(b)(ii)(I). This section shall come into operation on such day as the Minister for Finance may by order appoint. With effect from 15 May 2002 per SI 210 of 2002.
[17]
Substituted by FA01 s64(1)(b)(ii)(II). With effect from 15 May 2002 per SI 210 of 2002.
[18]
Inserted by FA01 s64(1)(b)(ii)(III). This section shall come into operation on such day as the Minister for Finance may by order appoint. With effect from 15 May 2002 per SI 210 of 2002.
[19]
Substituted by FA02 s34(1)(b). With effect from 15 May 2002 per SI 211 of 2002.
[28]
Inserted by FA04 s25(1)(b)(ii). This section is deemed to have applied as on and from 4 December 2002.
[29]
Substituted by FA04 s25(1)(b)(iii). This section is deemed to have applied as on and from 4 December 2002.
[37]
Substituted by FA06 s27(1)(b)(i). With effect from 26 June 2006 per SI 323 of 2006.
[38]
Substituted by FA06 s27(1)(b)(ii). This section shall come into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions. With effect from 26 June 2006 per SI 323 of 2006.
[39]
Inserted by FA06 s27(1)(b)(iii). This section shall come into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions. With effect from 26 June 2006 per SI 323 of 2006.
[44]
Substituted by FA06 s36(1)(b)(i)(I). With effect from 23 January 2007 per SI 20 of 2007.
[47]
Substituted by FA06 s36(1)(b)(ii)(I). With effect from 23 January 2007 per SI 20 of 2007.
[48]
Inserted by FA06 s36(1)(b)(ii)(II). This section shall come into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions. With effect from 23 January 2007 per SI 20 of 2007.
[50]
Inserted by FA07 s28(1)(c)(i). Applies as respects capital expenditure incurred on or after 1 May 2007 under a contract or agreement for the construction, refurbishment or development of a qualifying residential unit which is entered into on or after that date.
[51]
Inserted by FA07 s28(1)(c)(ii). Applies as respects capital expenditure incurred on or after 1 May 2007 under a contract or agreement for the construction, refurbishment or development of a qualifying residential unit which is entered into on or after that date.
[52]
Substituted by FA08 s26(1)(b)(i)(I). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[53]
Deleted by FA08 s26(1)(b)(i)(I). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[54]
Inserted by FA08 s26(1)(b)(i)(II). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[55]
Substituted by FA08 s26(1)(b)(ii)(I). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[56]
Deleted by FA08 s26(1)(b)(ii)(I). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[57]
Inserted by FA08 s26(1)(b)(ii)(II). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[62]
Substituted by FA08 sched8(1)(d)(i). Has effect as on and from 13 March 2008.
[66]
Substituted by FA13 s31(1)(f). Comes into operation on 13 October 2015 as per FA15 s27(2).
[69]
Substituted by FA13 s31(1)(h). Comes into operation on 13 October 2015 as per FA15 s27(2).