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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards
  Version 4 of 4    

372I. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.

Repealed from 1 January 2002

(1) In this section -

"qualifying expenditure", in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to -

(a) that expenditure,

(b) the qualifying premises, or

(c) the construction or, as the case may be, refurbishment work in respect of which that expenditure was incurred,

which the individual has received or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority; but in the case of a qualifying premises which fronts on to a qualifying street or which is comprised in a building or part of a building which fronts on to a qualifying street, this definition shall apply as if the reference to "construction" were

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