(1) Section 41B (inserted by section 35 of the Finance Act, 1995) of the Finance Act, 1994, is hereby amended in subsection (1) by the substitution of the following for the definition of "the relevant local authority":
"‘the relevant local authority’, in relation to the construction or refurbishment of a multi-storey car-park, means -
(a) the corporation of a county or other borough or, where appropriate, the urban district council, or
(b) in respect of the administrative county of Dún Laoghaire-Rathdown, the administrative county of Fingal or the administrative county of South Dublin, the council of the county,
in whose functional area the multi-storey car-park is situated.".
(2) Subsection (1) shall be deemed to have applied and have effect as on and from the 1st day of July, 1995.