IE
S.I. No. 280/2004 - Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ennistymon, County Clare) Order 2004
Statutory Text (5 Articles)
1. This Order may be cited as the Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ennistymon, County Clare) Order 2004.
2. (1) In this Order-
“Act” means the
Taxes Consolidation Act 1997
(No. 39 of 1997);
“classification” shall be construed in accordance with Schedule 3.
(2) A classification set out in column (1) of Schedule 3 shall be construed by reference to the matter in column (3) of that Schedule opposite the mention of the classification concerned.
(3) In this Order-
(a) a reference to a Schedule is to a Schedule to this Order, unless it is indicated that reference to some other Order or enactment is intended, and
(b) a reference to a paragraph is a reference to a paragraph of the provision in which the reference occurs, unless indicated that reference to some other provision is intended.
3. (1) Subject to paragraphs (2) and (3), the sites specified in Schedule 1, being sites marked on the map of the town of Ennistymon, County Clare, annexed to this Order (each of which is shaded blue and delineated with a red line on that map and is within the boundary of the Ennistymon Town Renewal Plan Area) are designated as qualifying areas pursuant to section 372AB of the Act.
(2) Subject to paragraph (3) the designation of the sites designated by paragraph (1) shall apply only for the purposes of the sections of the Act specified in column (3) of Schedule 2 opposite the mention of the sites concerned.
(3) The designation of the sites referred to in paragraphs (1) and (2) shall apply only in respect of the classification of—
(a) the purposes,
(b) the categories of building or structure, or
(c) the type of expenditure
specified in column (4) of Schedule 2 opposite the mention of the section concerned of the Act at that reference number.
4. (1) The qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects sections 372AC and 372AD, be construed as a reference to the period commencing on 6 April 2001 and ending on 31 December 2004, or where section 372AA(1A) applies, ending on 31 July 2006.
(2) The qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AR, be construed as a reference to the period commencing on 24 July 2000 and ending on 31 December 2004, or where section 372AL(1A) applies, ending on 31 July 2006.
(3) Subject to paragraphs (4) and (5), the qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AP, be construed as a reference to the period commencing on 24 July 2000 and ending on 31 December 2004, or where section 372AL(1A) applies, ending on 31 July 2006.
(4) Subject to paragraph (5), the qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AP, and classifications of expenditure 6A and 6B, (which relate to that section) be construed as a reference to the period —
(a) commencing on 5 December 2001 and ending on 31 December 2004, or where section 372AL(1A) applies, ending on 31 July 2006,
or
(b) where subsection (9) or (10) of section 372AP applies, commencing on 24 July 2000 and ending on 31 December 2004, or where section 372AL(1A) applies, ending on 31 July 2006.
(5) Paragraph (4)(b) shall not apply unless -
(a) a contract for the purchase of the house had not been evidenced in writing by any person prior to 5 December 2001, and
(b) a contract for the purchase of the house was evidenced in writing on or before 1 September 2002.
SCHEDULE 1
(Sites designated as qualifying areas for purposes specified in Schedule 2)
Sites 1, 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40A, 40B, 41A, 41B, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101 and 102.
SCHEDULE 2
Reference Number
(1)
Site Reference
(2)
Provision of Act for which Site designated
(3)
Classification
(4)
1
1
Section 372AR
4B
Section 372AP
5B
2
2
Section 372AR
4A
Section 372AP
6A
3
3
Section 372AR
4A
Section 372AP
6A
4
4
Section 372AR
4B
Section 372AP
5B
5
5
Section 372AR
4A
Section 372AP
6A
6
6
Section 372AR
4B
Section 372AP
5B
7
7
Section 372AR
4A
Section 372AP
6A
8
8
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
9
10
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
10
11
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
11
12
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
12
13
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
13
14
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
14
15
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
15
16
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
16
17
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
6A, 6B
17
18
Section 372AR
4B
Section 372AP
6B
18
19
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
19
21
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
20
22
Section 372AD
2A
Section 372AR
4A
Section 372AP
6A
21
23
Section 372AD
2B
22
24
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
23
25
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
24
26
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
25
27
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
26
28
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
27
29
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
28
30
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
29
31
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
30
32
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
31
33
Section 372AD
2B
Section 372AC
3B
32
34
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
33
35
Section 372AD
1A, 1B, 2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
34
36
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
35
37
Section 372AD
2B
36
38
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
37
39
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
38
40A
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
39
40B
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
40
41A
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
41
41B
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
42
42
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
43
43
Section 372AD
2B
44
44
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
45
45
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
46
46
Section 372AD
2B
47
47
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
48
48
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
6B
49
49
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
50
50
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
51
51
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
52
52
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
53
53
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
54
54
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
55
55
Section 372AD
1A, 2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
56
56
Section 372AD
2A
Section 372AR
4A
Section 372AP
6A
57
57
Section 372AD
2A
Section 372AR
4A
Section 372AP
6A
58
58
Section 372AR
4B
Section 372AP
5B
59
59
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
60
60
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
61
61
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
62
62
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
63
63
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
64
64
Section 372AR
4B
Section 372AP
6B
65
65
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
66
66
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
67
67
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
68
68
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
69
69
Section 372AD
2B
70
70
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
71
71
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
72
72
Section 372AD
2A
Section 372AR
4A
Section 372AP
6A
73
73
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
74
74
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
75
75
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
76
76
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
77
77
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
78
78
Section 372AD
2A, 2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
79
79
Section 372AD
2B
Section 372AR
4B
Section 372AP
5B
80
80
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
81
81
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
82
82
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
83
83
Section 372AD
1B, 2B
Section 372AR
4B
Section 372AP
5B
84
84
Section 372AR
4A
Section 372AP
6A
85
85
Section 372AR
4A
Section 372AP
6A
86
86
Section 372AR
4A
Section 372AP
6A
87
87
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
88
88
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
89
89
Section 372AD
2B
Section 372AR
4A, 4B
Section 372AP
5B, 6A
90
91
Section 372AR
4A, 4B
Section 372AP
5B, 6A
91
92
Section 372AR
4A
Section 372AP
6A
92
93
Section 372AR
4A
Section 372AP
6A
93
94
Section 372AR
4A
Section 372AP
6A
94
95
Section 372AR
4A
Section 372AP
6A
95
96
Section 372AR
4A, 4B
Section 372AP
5B, 6A
96
97
Section 372AR
4A
Section 372AP
6A
97
98
Section 372AR
4A
Section 372AP
6A
98
99
Section 372AD
1B, 2B
99
100
Section 372AR
4B
Section 372AP
5B
100
101
Section 372AR
4B
Section 372AP
5B
101
102
Section 372AR
4A
Section 372AP
6A
SCHEDULE 3
(Explanation of Classifications in column (4) of Schedule 2)
Classification
(1)
Section of Act
(2)
Purpose, category or type of expenditure to which classification relates
(3)
1A
Section 372AD
The construction of buildings or structures in use as offices.
1B
Section 372AD
The refurbishment of buildings or structures in use as offices.
2A
Section 372AD
The construction of buildings or structures other than offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction relates to the construction of offices.
2B
Section 372AD
The refurbishment of buildings or structures other than offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their refurbishment relates to the refurbishment of offices.
3B
Section 372AC
The refurbishment of a building or structure to which section 372AC applies.
4A
Section 372AR
The construction of a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act.
4B
Section 372AR
The conversion into, or the refurbishment of, a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act.
5B
Section 372AP
Conversion expenditure or refurbishment expenditure incurred in relation to a house.
6A
Section 372AP
Expenditure incurred on the construction of a house, but only in so far as it relates to expenditure incurred on the construction of a house —
(a) on or after 5 December 2001, or
(b) where subsection (9) or (10) of section 372AP applies, prior to that date, but only if —
(i) a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but
(ii) a contract for the purchase of the house is evidenced in writing on or before 1 September 2002.
6B
Section 372AP
Conversion expenditure or refurbishment expenditure incurred on a house, but only in so far as it relates to such expenditure incurred —
(a) on or after 5 December 2001, or
(b) where subsection (9) or (10) of section 372AP applies, prior to that date, but only if —
(i) a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but
(ii) a contract for the purchase of the house is evidenced in writing on or before 1 September 2002.
GIVEN under my Official Seal,
9th of June 2004.
Charlie McCreevy
Minister for Finance.
EXPLANATORY NOTE
(
This note is not part of the Instrument and does not purport to be a legal interpretation
).
This Order provides for the designation, under section 372AB of the
Taxes Consolidation Act, 1997
, of certain areas in Ennistymon, County Clare, as qualifying areas for the purposes of certain tax reliefs under the Town Renewal Scheme.
The areas in question are areas which have been recommended for selection by the Minister for the Environment, Heritage and Local Government under section 6 and section 6A (as inserted by
section 25
(2)
Finance Act, 2002
) of the
Town Renewal Act, 2000
. All the areas involved were the subject of a Town Renewal Plan prepared in accordance with section 3 of that Act. The tax reliefs which apply in relation to each such area are outlined in the Schedules to the Order.
Notwithstanding this Order, by virtue of section 372AB(4) of the
Taxes Consolidation Act, 1997
and
section 7
of the
Town Renewal Act, 2000
, no relief from income tax or corporation tax may be granted under the Town Renewal Scheme in respect of the construction, conversion or refurbishment of a building, structure or house unless the relevant county council has certified that the construction, conversion or refurbishment is consistent with the objectives of the Town Renewal Plan for the area.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 372AB (as amended by
section 26
of the
Finance Act 2004
(No. 8 of 2004)), of the
Taxes Consolidation Act 1997
(No. 39 of 1997), the Minister for the Environment, Heritage and Local Government having made a recommendation to me pursuant to that section, (that Minister having considered a Town Renewal Plan submitted to him by Clare County Council), hereby order as follows