Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
  Version 2 of 2    

76. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.

(1) Section 843 of the Principal Act is amended -

(a) in subsection (1) -

(i) in the definition of "approved institution" -

(I) by the substitution in paragraph (b) of "applies, or" for "applies;", and

(II) by the insertion after paragraph (b) of the following:

"(c) any body engaged in the provision of third level health and social services education or training which is approved by the Minister for Health and Children for the purposes of this section and is in receipt of public funding in respect of the provision of such education or training;",

(ii) in the definition of "qualifying expenditure", by the substitution of the following for the words from "which, following" to the end of that definition:

"which -

(i) in the case of an institution referred to in paragraph (a) or (b) of the definition of 'approved institution', is, following the receipt of the advice of An tÚdarás, approved for that purpose by the Minister for Education and Science with the consent of the Minister for Fin

Comparing proposed amendment...