Commencement of section 36(1) of Finance Act 2006
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
This Order appoints 23 January 2007 as the date for the coming into operation of section 36 Finance Act 2006. That section provided for the introduction of a scheme of capital allowances for expenditure incurred on the construction and refurbishment of qualifying mental health centres, on broadly the same terms and conditions as already apply in the case of the relief for qualifying private hospitals.
For expenditure to qualify under the new scheme it must be on an approved centre which is registered in accordance with the Mental Health Act 2001 and the Health Service Executive must certify, on an annual basis for 15 years from first use, that this and a number of other conditions have been satisfied.