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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1999 - onwards
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47. Amendment of Chapter 8 (qualifying rural areas) of Part 10 of Principal Act.

(1) Chapter 8 of Part 10 of the Principal Act is hereby amended -

(a) in section 372L -

(i) in the definition of "qualifying period" (inserted by the Finance (No. 2) Act, 1998), by the substitution of the following for paragraph (b):

"(b) for the purposes of sections 372P, 372Q, 372R and (in so far as it relates to those sections) section 372S, the period commencing on the 1st day of June, 1998, and ending on the 31st day of December, 2001, and

(c) for the purposes of section 372RA and (in so far as it relates to that section) section 372S, the period commencing on the 6th day of April, 1999, and ending on the 31st day of December, 2001;", and

(ii) in the definition of "refurbishment", by the substitution of "sections 372R and 372RA" for "section 372R",

(b) in section 372M(1), by the substitution of "paragraph (a) or (b) of section 268(1)" for "section 268(1)(a)",

(c) in section 372P(1) -

(i) in the definition of "qualifying lease", by the substitution of "3 months" for "12 months", an

Comparing proposed amendment...