Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1998 - onwards
  Version 2 of 2    

26. Amendment of section 344 (capital allowances in relation to construction or refurbishment of certain multi-storey car parks) of Principal Act.

Section 344 of the Principal Act is hereby amended in subsection (1) by the substitution of the following for the definition of "qualifying period":

"'qualifying period' means the period commencing on the 1st day of July, 1995, and ending on -

(a) the 30th day of June, 1998, or

(b) the 30th day of June, 1999, where, in relation to the construction or refurbishment of the qualifying multi-storey car park concerned, the relevant local authority gives a certificate in writing on or before the 30th day of September, 1998, to the person constructing or refurbishing the qualifying multi-storey car park stating that it is satisfied that not less than 15 per cent of the total cost of the qualifying multi-storey car park and the site thereof had been incurred prior to the 1st day of July, 1998, and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the En

Comparing proposed amendment...