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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 March 2000 - onwards

49. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.

With effect from the passing of this Act, section 482 of the Principal Act is amended -

(a) in subsection (1) (a), by the substitution of "1957;" for "1957." in the definition of "tourist accommodation facility" and the insertion of the following after that definition:

" 'weekend day' means a Saturday or a Sunday.",

(b) in subsection (5) (b), by the substitution of the following for subparagraph (ii):

"(ii) subject to temporary closure necessary for the purposes of the repair, maintenance or restoration of the building, access is so afforded for a period of not less than 60 days in any year, and -

(I) such period shall include, as respects determinations made by the Revenue Commissioners in accordance with paragraph (a) (ii)  -

(A) before the passing of the Finance Act, 2000, not less than 40 days, and

(B) on or after the passing of the Finance Act, 2000, not less than 40 days, of which not less than 10 are weekend days,

during the period commencing on 1 May and ending on 30 September, and

(II) in respect of each such period, on each day concerned access is afforded in a reasonable manner and at reasonable times for a period, or periods in the aggregate, of not less than 4 hours, and",

and