Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
372BA Qualifying streets.
(1) The Minister for Finance may, on the recommendation of the Minister for the Environment and Local Government (which recommendation shall take into consideration proposals submitted by a relevant local authority to that Minister in respect of a street identified by it), by order direct that—
(a) a street described (being a street situated in the functional area of the relevant local authority) in the order shall be a qualifying street for the purposes of one or more sections of [4]>this Chapter<[4][4]>this Chapter or Chapter 11 of this Part<[4],
(b) where such a street is to be a qualifying street for the purposes of section 372D, the categories of building or structure mentioned in subsection (2) shall not be a qualifying premises within the meaning of that section, and
[5]>
(ba) [7]>where such an area or areas is or are to be a qualifying area for the purposes of section 372AP, that section shall apply in relation to that area or those areas<[7][7]>where such a street is to be a qualifying street for the purposes of section 372AP, that section shall apply in relation to that street<[7] in so far as that section relates to one or more of the following:
(i) expenditure incurred on the construction of a house,
(ii) conversion expenditure incurred in relation to a house, and
(iii) refurbishment expenditure incurred in relation to a house,
<[5]
[8]>
(bb) as respects any such street so described in the order and in so far as this Chapter is concerned, the definition of qualifying period in section 372A shall be construed as a reference to such period as shall be specified in the order in relation to that street; but no such period specified in the order shall commence before 6 April 2001 or end after—
(i) 31 December 2004, or
(ii) where section 372A(1B) applies, [10]>31 July 2006,<[10][10]>31 December 2006, or<[10]
<[8]
[11]>
(iii) where subsections (1B) and (3) of section 372A apply, 31 July 2008,
<[11]
[9]>
(c) as respects any such street so described in the order, the definition of “qualifying period” in section 372A [2]>and section 372AL<[2] shall be construed as a reference to such period as shall be specified in the order in relation to that street; but no such period specified in the order shall commence before 6 April 2001 or end after 31 December 2004.
<[9]
[9]>
(c) as respects any such street so described in the order and in so far as Chapter 11 of this Part is concerned, the definition of qualifying period [12]>in section 372A<[12][12]>in section 372AL<[12] shall be construed as a reference to such period as shall be specified in the order in relation to that street; but no such period specified in the order shall commence before 6 April 2001 or end after—
(i) 31 December 2004, or
(ii) where section 372AL(1A) applies, [13]>31 July 2006.<[13][13]>31 December 2006, or<[13]
<[9]
[14]>
(iii) where subsections (1A) and (3) of section 372AL apply, 31 July 2008.
<[14]
(2) The categories of building or structure referred to in subsection (1)(b) shall be buildings or structures—
(a) other than those in use for the purposes of the retailing of goods or the provision of services only within the State,
(b) in use as offices, and
(c) in use for the provision of mail order or financial services.
[6]>
(2A) The power to make an order under subsection (1) includes the power to amend or revoke the order.
<[6]
(3) Every order made by the Minister for Finance under subsection (1) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(4) Notwithstanding an order under subsection (1), no relief from income tax or corporation tax, as the case may be, may be granted [3]>under this Chapter or Chapter 11 of this Part<[3] in respect of the construction, refurbishment or conversion of a building, structure or house which fronts on to a qualifying street unless the relevant local authority has certified in writing that such construction, refurbishment or conversion is consistent with the aims, objectives and criteria for the Living over the Shop Scheme, as outlined in a circular of the Department of the Environment and Local Government entitled “Living Over The Shop Scheme”, reference numbered UR 43A and dated 13 September 2000, or in any further circular of that Department amending paragraph 6 of the first-mentioned circular for the purposes of increasing the aggregate length of street allowable, to the manager of the relevant local authority concerned.
<[1]
[7]
Substituted by FA04 s26(1)(d)(i). This section is deemed to have applied as on and from 1 January 2002.
[8]
Inserted by FA04 s26(1)(d)(ii). With effect from 24 September 2004 as per S.I. No. 642 of 2004.
[12]
Substituted by FA06 s30(1)(c)(ii)(I). With effect from 26 June 2006 per SI 327 of 2006.
[13]
Substituted by FA06 s30(1)(c)(ii)(II). With effect from 26 June 2006 per SI 327 of 2006.