Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cashel, County Tipperary) Order 2004

• Jurisdiction: Ireland
• Citation: IR SI 353/2004

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 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) 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 5.

(2) A classification set out in column (1) of Schedule 5 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 Cashel, County Tipperary, 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 Cashel 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 3 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 3 opposite the mention of the section concerned of the Act at that reference number. 4. (1) Subject to paragraphs (2) and (3), the area specified in Schedule 2 being an area marked on the map of the town of Cashel, County Tipperary, annexed to this Order (which is shaded green and delineated with a red line on that map and is within the boundary of the Cashel Town Renewal Plan Area) is, as respects the buildings and structures within this area, designated as a qualifying area pursuant to section 372AB of the Act.

(2) Subject to paragraph (3) the designation of the area designated by paragraph (1) shall apply only for the purposes of the sections of the Act specified in column (3) of Schedule 4 opposite the mention of the area concerned.

(3) The designation of the area 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 4 opposite the mention of the section concerned of the Act at that reference number. 5. (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 3)

Sites 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 29, 31, 32, 33, and 34.

SCHEDULE 2

(The area designated as a qualifying area for the purposes specified in Schedule 4)

Area 35.

SCHEDULE 3

Reference Number (1) Site Reference (2) Provision of Act for Which Site designated (3) Classification (4) 1 1 Section 372AD 1A, 2A Section 372AR 4A Section 372AP 6A 2 2 Section 372AD 2B 3 3 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 4 4 Section 372AD 2A, 2B Section 372AR 4A Section 372AP 5B, 6A 5 5 Section 372AD 1A, 2A Section 372AR 4A Section 372AP 6A 6 6 Section 372AD 2A, 2B Section 372AR 4A, 4B Section 372AP 5B, 6A 7 7 Section 372AD 2B Section 372AR 4B Section 372AP 5B 8 8 Section 372AD 1A, 1B, 2A, 2B Section 372AR 4A, 4B Section 372AP 5B, 6A 9 9 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 10 10 Section 372AD 2B Section 372AR 4B Section 372AP 5B 11 11 Section 372AD 2B Section 372AR 4A 4B Section 372 AP 6A 6B 12 12 Section 372AD 1A 2A Section 372AR 4A Section 372AP 6A 13 13 Section 372AR 4A Section 372AP 6A 14 14 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 15 15 Section 372AD 1A, 1B, 2A, 2B Section 372AR 4A Section 372AP 6A 16 16 Section 372AD 1A, 1B, 2A, 2B Section 372AR 4A, 4B Section 372AP 5B 6A 17 17 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 18 18 Section 372AD 2B Section 372AR 4B Section 372AP 5B 19 19 Section 372AD 1A, 1B, 2A, 2B Section 372AR 4A, 4B Section 372AP 5B, 6A 20 20 Section 372AD 1B Section 372AR 4A Section 372AP 6A 21 21 Section 372AD 1B, 2B 22 22 Section 372AR 4B Section 372AP 5B 23 23 Section 372AD 1A, 2A Section 372AR 4A Section 372AP 6A 24 24 Section 372AR 4B Section 372AP 5B 25 25 Section 372AR 4A, 4B Section 372AP 5B, 6A 26 26 Section 372AD 1A, 2A Section 372AC 3A 27 29 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 28 31 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 29 32 Section 372AD 1A, 2A Section 372AR 4A Section 372AP 6A 30 33 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 5B 31 34 Section 372AD 1B, 2B

SCHEDULE 4

Reference Number (1) Area Reference (2) Provision of Act for which area designated (3) Classification for which section of Act applies to area (4) 1 35 Section 372AD 1C, 2C Section 372AC 3C Section 372AR 4C Section 372AP 5C

SCHEDULE 5

(Explanation of Classifications in column (4) of Schedules 3 and 4)

Classification Section of Act Purpose, category or type of...