Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands (ss. 322-372AAC)

Date-stamp loading

Previous Next

Comparing proposed amendment...


	Chapter 1 Custom House Docks Area (ss. 322-329)
In force	322. Interpretation (Chapter 1).
In force	323. Capital allowances in relation to construction of certain commercial premises.
In force	324. Double rent allowance in respect of rent paid for certain business premises.
Repealed	325. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	326. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	327. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	328. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	329. Provisions supplementary to sections 325 to 328.
	Chapter 2 Temple Bar Area (ss. 330-338)
In force	330. Interpretation (Chapter 2).
In force	331. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	332. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	333. Double rent allowance in respect of rent paid for certain business premises.
Repealed	334. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	335. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	336. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	337. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	338. Provisions supplementary to sections 334 to 337.
	Chapter 3 Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas (ss. 339-350A)
In force	339. Interpretation (Chapter 3).
In force	340. Designated areas, designated streets and enterprise areas.
In force	341. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	342. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	343. Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas.
In force	344. Capital allowances in relation to construction or refurbishment of certain multi-storey car parks.
In force	345. Double rent allowance in respect of rent paid for certain business premises.
Repealed	346. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	347. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	348. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	349. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	350. Provisions supplementary to sections 346 to 349.
In force	350A. Provision against double relief.
	Chapter 4 Qualifying resort areas (ss. 351-359)
In force	351. Interpretation (Chapter 4).
In force	352. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	353. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	354. Double rent allowance in respect of rent paid for certain business premises.
In force	355. Disclaimer of capital allowances on holiday cottages, holiday apartments, etc.
Repealed	356. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	357. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	358. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	359. Provisions supplementary to sections 356 to 358.
	Chapter 5 Designated islands (ss. 360-365)
Repealed	360. Interpretation (Chapter 5).
Repealed	361. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	362. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	363. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	364. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	365. Provisions supplementary to sections 360 to 364.
	Chapter 6 Dublin Docklands Area (ss. 366-372)
Repealed	366. Interpretation (Chapter 6).
Repealed	367. Qualifying areas.
Repealed	368. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
Repealed	369. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	370. Double rent allowance in respect of rent paid for certain business premises.
Repealed	371. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372. Provisions supplementary to section 371.
	Chapter 7 Qualifying areas (ss. 372A-372K)
In force	372A. Interpretation and application (Chapter 7).
In force	372B. Qualifying areas.
In force	372BA. Qualifying streets.
In force	372C. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372D. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372E. Double rent allowance in respect of rent paid for certain business premises.
Repealed	372F. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372G. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372H. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372I. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372J. Provisions supplementary to sections 372F to 372I.
In force	372K. Non-application of relief in certain cases and provision against double relief.
	Chapter 8 Qualifying rural areas (ss. 372L-372T)
In force	372L. Interpretation (Chapter 8).
In force	372M. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372N.Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures.
Repealed	372O. Double rent allowance in respect of rent paid for certain business premises.
Repealed	372P. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372Q. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372R. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372RA. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372S. Provisions supplementary to sections 372P to 372R.
In force	372T. Non-application of relief in certain cases and provision against double relief.
	Chapter 9 Qualifying rural areas (ss. 372U-372Z)
In force	372U. Interpretation (Chapter 9).
In force	372V. Capital allowances in relation to construction or refurbishment of certain park and ride facilities.
In force	372W. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372X. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372Y. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction.
Repealed	372Z. Provisions supplementary to sections 372X and 372Y.
	Chapter 10 Designated areas of certain towns (ss. 372AA-372AJ)
In force	372AA. Interpretation and application (Chapter 10).
In force	372AB. Qualifying areas.
In force	372AC. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372AD. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372AE. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372AF. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372AG. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372AH. Residential accommodation allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372AI. Provisions supplementary to sections 372AE to 372AH.
In force	372AJ. Non-application of relief in certain cases and provision against double relief.
	Chapter 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss. 372AK-372AV)
In force	372AK. Interpretation (Chapter 11).
In force	372AL. Qualifying period.
In force	372AM. Grant of certain certificates and guidelines, qualifying and special qualifying premises.
In force	372AN. Eligible expenditure: lessors.
In force	372AO. Qualifying lease.
In force	372AP. Relief for lessors.
In force	372AQ. Qualifying expenditure: owner-occupiers.
In force	372AR. Relief for owner-occupiers.
In force	372AS. Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes.
Deleted	372AT. Appeals.
In force	372AU. Saver for relief due, and for clawback of relief given under, old schemes.
In force	372AV. Continuity.
	Chapter 12 Mid-Shannon Corridor Tourism Infrastructure Investment Scheme (372AW-372AZ)
In force	372AW. Interpretation, applications for approval and certification.
In force	372AX. Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps.
In force	372AY. Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities.
In force	372AZ. Restrictions on relief, non-application of relief in certain cases and provision against double relief.
	Chapter 13 Living City Initiative (ss. 372AAA-372AAD)
In force	372AAA. Interpretation (Chapter 13).
In force	372AAB. Residential accommodation: allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses.
In force	372AAC. Capital allowances in relation to conversion or refurbishment of certain commercial premises.
In force	372AAD. Residential accommodation: capital allowances to lessors in respect of eligible expenditure incurred on the conversion and refurbishment of relevant houses.

Previous Next

Document overview

Set a date to view the document

Text comparison

Print / Export Options

Export

Report template

Alert me to changes

Bookmarks

Search within this document

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.

Set a date to view the document

Text comparison

Print / Export Options

Export

Report template

Alert me to changes

Bookmarks

Search within this document

Share

Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands (ss. 322-372AAC)

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.