1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands (ss. 322-372AAC)
  4. Chapter 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss. 372AK-372AV)
  5. 372AS. Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2006 - onwards
  Version 2 of 2    

372AS. Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes.

(1) For the purposes of determining whether and to what extent -

(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

(b) in relation to any claim under section 372AR(1), qualifying expenditure incurred on or in relation to a qualifying premises,

is incurred or not incurred during the qualifying period, only such an amount of that expenditure as is properly attributable to work on -

(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

(ii) in the case of a claim under section 372AR(1), the construction of, conversion into, or refurbishment of the qualifying premises,

actually carried out during the qualifying period shall be treated as having been incurred during that period.

(1A)

(a) Where a person incurs eligible e

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