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S.I. No. 235/2002 - Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order, 2002

S.I. No. 235/2002 - Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order, 2002 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2002 S.I. No. 235/2002 - Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order, 2002 S.I. No. 235/2002 - Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order, 2002 AmendmentsLeasuithe I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by Section 372B

(1)(as inserted by the Finance Act, 1998 (No. 3 of 1998)) of the Taxes Consolidation Act, 1997 (No. 39 of 1997), and after consultation with the Minister for the Environment and Local Government hereby order as follows:
  1. This Order may be cited as the Taxes Consolidation Act, 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order,
  2. In this Order “the Act” means the Taxes Consolidation Act, 1997 (No. 39 of 1997),
  3. The sub-areas enclosed by red lines and shaded pink and numbered A, B1, B2 B3, C2, C3, E1, E2, E3, E4, E5, E6 and E7 on the map attached to this order are hereby declared to be qualifying areas for the purposes of one or more sections of Chapter 7 of Part 10 of the Act as set out in the Schedule to this Order.
  4. In relation to each area which is a qualifying area for the purposes of section 372D, only the categories of buildings referred to in the Schedule to this Order in relation to that area shall be a qualifying premises within the meaning of that section.
  5. It is hereby directed in relation to the areas which are qualifying areas for the purposes of sections 372C and 372D of the Act that the definition of “qualifying period” contained in section 372A of the Act shall be construed as a reference to the period commencing on 1 July 1999 and ending on 31 December
  6. It is hereby directed in relation to the areas which are qualifying areas for the purposes of sections 372F, 372G, 372H and 372I of the Act that the definition of “qualifying period” contained in section 372A of the Act shall be construed as a reference to the period commencing on 1 March 1999 and ending on 31 December
  7. Notwithstanding Articles 3 to 6 above, the granting of relief under this Chapter 7 of Part 10 of the Act shall be subject to the certification process provided for in section 11 of the Urban Renewal Act, 1998 (No. 27 of 1998 and carried out in accordance with guidelines issued by the Department of the Environment and Local Government in May, 1999 entitled “Urban Renewal Scheme 1999 - Certification under Section 11 of Urban Renewal Act 1998”. SCHEDULE Sections of Taxes Consolidation Act, 1997 (incentive type) Sub-areas of Integrated Area Plan to which the provisions apply 372C (Industrial) A, C2 and C3 372D (commercial) • Insofar as it relates to multi-storey car parks A • Insofar as it relates to buildings or structures which consist of office accommodation A, B1, B2, B3, C2 and C3 • Insofar as it relates to any other buildings or structures and in respect of which not more than 10% of the capital expenditure incurred in the qualifying period on their construction or refurbishment relates to office accommodation A, B1, B2, B3 and C3 372F (residential investor — new-build None 372G (residential investor — conversion) E1, E2, E3, E4, E5, E6 and E7 372H (residential investor — refurbishment) E1, E2, E3, E4, E5, E6 and E7 372I (residential owner-occupier insofar as it relates to new-build) A, B1, B2, B3 and C3 372I (residential owner-occupier insofar as it relates to refurbishment) A, B1, B2, B3, C3, E1, E2, E3, E4, E5, E6 and E7 GIVEN under my Official Seal this day of March,
  8. 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 of areas in Kilkenny under the Urban Renewal Act, 1998 . Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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