SCHEDULE 3

Certain Reliefs, Allowances and Deductions Which May Be Claimed In A Specified Return For The Purposes Of Regulation 5

PART 1

Residential

1. Any deduction to which the person is entitled under the following provisions of the Principal Act:

(a) section 372AP or 372AR,

(b) section 372AP or 372AR, as either section is applied by section 372AU.

2. Any excess deficiency over any surplus, which may be carried forward in accordance with section 384(2) of the Principal Act and which is referable to any relief to which the person may be entitled under section 372AP of the Principal Act.

3. Any amount that is deemed to have been received as rent under section 372AP(7) of the Principal Act.

PART 2

Industrial and Commercial

4. Any area-based capital allowance, within the meaning of section 409F of the Principal Act, including any balancing allowance, within the meaning of that section, made under section 274 of the Principal Act.

5. Any specified capital allowance, within the meaning of section 409F of the Principal Act.

GIVEN under my hand,

11 May 2011.

MICHAEL O’GRADY,

Revenue Commissioner.