Orderentitledtaxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) Order, 2004

• Jurisdiction: Ireland
• Citation: IR SI 633/2004

S.I. No. 633 of 2004

Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) Order 2004

Made by the Minister for Finance

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 372B (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, hereby order as follows: 1. This Order may be cited as the Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) 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 areas specified in Schedule 1, being areas marked on the map of parts of the town of Mullingar, County Westmeath, annexed to this Order, (which areas are shaded pink and delineated with a red line on that map and are within the boundary of the area to which the Mullingar Integrated Area Plan relates) are, as respects the buildings and structures within such areas, designated as qualifying areas pursuant to section 372B of the Act.

(2) Subject to paragraph (3), the designation of the areas 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 areas concerned.

(3) The designation of the areas 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 section 372D, be construed as a reference to the period commencing on 1 July 1999 and ending on 31 December 2002, or where section 372A(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 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) 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 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) 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 9A and 9B, (which relate to that section) be construed as a reference to the period —

(a) commencing on 5 December 2001 and ending on 31 December 2002, or where section 372AL(2) applies, ending on 31 July 2006,

(b) where subsection (9) or (10) of section 372AP applies, commencing on 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) 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, but

(b) a contract for the purchase of the house was evidenced in writing on or before 1 September 2002.

5. The Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Mulligar) Order, 2002 ( S.I. No. 239 of 2002 ) is hereby revoked.

SCHEDULE 1

(Areas designated as qualifying areas for purposes specified...