Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) (Amendment) Order, 2007

• Jurisdiction: Ireland
• Citation: IR SI 481/2007

S.I. No. 481 of 2007

TAXES CONSOLIDATION ACT 1997 (QUALIFYING URBAN RENEWAL AREAS) (MULLINGAR, COUNTY WESTMEATH) (AMENDMENT) ORDER 2007

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 20th July, 2007.

I, BRIAN COWEN, Minister for Finance, in exercise of the powers conferred on me by section 372B (as amended by section 30 of the Finance Act 2006 (No. 6 of 2006)) 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) (Amendment) Order 2007.

2. The Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) Order 2004 ( S.I. No. 633 of 2004 ) is amended by substituting the following for Article 4 of that Order:

“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—

(a) on 31 December 2002, or

(b) where subsection (1A) of section 372A applies, on 31 December 2006, or

(c) where subsections (1A) and (3) of section 372A apply, on 31 July 2008.

(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—

(a) on 31 December 2002, or

(b) where subsection (2) of section 372AL applies, on 31 December 2006, or

(c) where subsections (2) and (3) of section 372AL apply, on 31 July 2008.

(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—

(a) on 31 December 2002, or

(b) where subsection (2) of section 372AL applies, on 31 December 2006, or

(c) where subsections (2) and (3) of section 372AL apply, on 31 July 2008.

(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...