Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cashel, County Tipperary) (Amendment) Order, 2007

• Jurisdiction: Ireland
• Citation: IR SI 337/2007

S.I. No. 337 of 2007

TAXES CONSOLIDATION ACT 1997 (QUALIFYING TOWN RENEWAL AREAS) (CASHEL, COUNTY TIPPERARY) (AMENDMENT) ORDER 2007

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 3rd July, 2007.

I, BRIAN COWEN, Minister for Finance, in exercise of the powers conferred on me by section 372AB (as amended by section 33 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, (that Minister having considered a Town Renewal Plan submitted to him by South Tipperary County Council), hereby order as follows:

1. This Order may be cited as the Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cashel, County Tipperary) (Amendment) Order 2007.

2. The Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cashel, County Tipperary) Order 2004 ( S.I. No. 353 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 sections 372AC and 372AD, be construed as a reference to the period commencing on 6 April 2001 and ending—

(a) on 31 December 2004, or

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

(c) where subsections (1A) and (3) of section 372AA 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 24 July 2000 and ending—

(a) on 31 December 2004, or

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

(c) where subsections (1A) 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 24 July 2000 and ending—

(a) on 31 December 2004, or

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

(c) where subsections (1A) 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...