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Version date: 1 June 2014 - onwards
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23. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.

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

(a) in section 344(1), in paragraph (c) of the definition of "qualifying period", by substituting -

(i) "31 December 2004" for "31 December 2002",

(ii) "31 December 2003" for "31 December 2001", and

(iii) "30 September 2003" for "30 September 2001",

(b) in section 372A -

(i) in subsection (1) -

(I) by substituting the following for paragraph (a) of the definition of "qualifying period":

"(a) subject to section 372B and in relation to a qualifying area, the period commencing on 1 August 1998 and ending on -

(i) 31 December 2002, or

(ii) where subsection (1A) applies, 31 December 2004,

and",

and

(II) by substituting the following for the definition of "relevant local authority":

"'relevant local authority' means -

(a) in relation to a qualifying area, the county council, a city council or a city and county council or the borough council or, where appropriate, the town council, within the meaning of the Local Government Act, 2001, in whose fun

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