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Version date: 1 June 2014 - onwards
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344. Capital allowances in relation to construction or refurbishment of certain multi-storey car parks.

(1) In this section -

"multi-storey car park" means a building or structure consisting of 2 or more storeys wholly in use for the purpose of providing, for members of the public generally without preference for any particular class of person, on payment of an appropriate charge, parking space for mechanically propelled vehicles;

"qualifying multi-storey car park" means a multi-storey car park in respect of which the relevant local authority gives a certificate in writing to the person providing the multi-storey car park stating that it is satisfied that the multi-storey car park has been developed in accordance with criteria laid down by the Minister for the Environment and Local Government following consultation with the Minister for Finance;

"qualifying period" means the period commencing on the 1st day of July, 1995, and ending on -

(a) the 30th day of June, 1998, or

(b) 30 September 1999, where, in relation to the construction or refurbishment of the qualifying multi-storey car par

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