1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
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  1. Finance Act 2008 (No. 3)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-56)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)
  4. 29. Amendment of restriction on property developers under certain schemes and of capital allowances for certain childcare facilities.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2008 - onwards
    Version 1 of 1    

29. Amendment of restriction on property developers under certain schemes and of capital allowances for certain childcare facilities.

(1) The Principal Act is amended -

(a) in section 268 -

(i) in subsection (1A) by substituting the following for paragraph (d):

 "(d) a property developer (within the meaning of section 843A) or a person who is connected with the property developer, in the case where either of such persons incurred the capital expenditure on the construction of that building or structure, or such expenditure was incurred by any other person connected with the property developer,",

and

(ii) in subsection (1D) by substituting the following for paragraph (d):

 "(d) a property developer (within the meaning of section 843A) or a person who is connected with the property developer, in the case where either of such persons incurred the capital expenditure on the construction of that building or structure, or such expenditure was incurred by any other person connected with the property developer,",

(b) in section 372AZ(1)(a) -

(i) in subparagraph (i) by inserting "or a person who is connected (within the mea

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