S.I. No. 286/2004 - Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cloyne, County Cork) Order 2004 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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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2004 S.I. No. 286/2004 - Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cloyne, County Cork) Order 2004 S.I. No. 286/2004 - Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cloyne, County Cork) Order 2004 AmendmentsLeasuithe 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 Cork County Council), hereby order as follows: 1. This Order may be cited as the Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cloyne, County Cork) 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 sites specified in Schedule 1, being sites marked on the map of the town of Cloyne, County Cork, 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 Cloyne 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 section of the Act specified in column
(3)of Schedule 2 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 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 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 2) 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, 27, 28, 29, 30, 31, 32, 33, 34, 37, 38 and 39. SCHEDULE 2 Reference Number
(1)Site Reference
(2)Provision of Act for which Site designated
(3)Classification
(4)1 1 Section 372AD 2B Section 372AR 4B Section 372AP 5B 2 2 Section 372AD 2B Section 372AR 4B Section 372AP 5B 3 3 Section 372AR 4A Section 372AP 6A 4 4 Section 372AR 4B Section 372AP 5B 5 5 Section 372AR 4A Section 372AP 5B, 6A 6 6 Section 372AD 2B 7 7 Section 372AR 4B Section 372AP 6B 8 8 Section 372AR 4B Section 372AP 6B 9 9 Section 372AD 2A Section 372AR 4A Section 372AP 6A 10 10 Section 372AD 1B Section 372AR 4B Section 372AP 5B 11 11 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 6B 12 12 Section 372AD 1B, 2B Section 372AR 4B Section 372AP 6B 13 13 Section 372AD 2B Section 372AR 4B Section 372AP 6B 14 14 Section 372AD 2B Section 372AP 5B 15 15 Section 372AR 4B Section 372AP 5B 16 16 Section 372AD 2A 17 17 Section 372AR 4B Section 372AP 5B 18 18 Section 372AD 2B Section 372AR 4B Section 372AP 6B 19 19 Section 372AR 4A, 4B Section 372AP 6A, 6B 20 20 Section 372AR 4B Section 372AP 6B 21 21 Section 372AR 4B Section 372AP 6B 22 22 Section 372AR 4B Section 372AP 6B 23 23 Section 372AR 4A Section 372AP 6A 24 24 Section 372AR 4A Section 372AP 6A 25 25 Section 372AD 2B Section 372AR 4B Section 372AP 6B 26 26 Section 372AR 4B Section 372AP 6B 27 27 Section 372AD 2A Section 372AR 4A Section 372AP 6A 28 28 Section 372AD 2A, 2B Section 372AR 4A, 4B Section 372AP 5B, 6A 29 29 Section 372AR 4A Section 372AP 6A 30 30 Section 372AR 4B Section 372AP 6B 31 31 Section 372AR 4A Section 372AP 5B, 6A 32 32 Section 372AR 4B Section 372AP 5B 33 33 Section 372AR 4B Section 372AP 5B 34 34 Section 372AD 2A 35 37 Section 372AR 4B Section 372AP 6B 36 38 Section 372AR 4A, 4B Section 372AP 5B, 6A 37 39 Section 372AR 4A Section 372AP 6A SCHEDULE 3 (Explanation of Classifications in column
(4)of Schedule 2) Classification
(1)Section of Act
(2)Purpose, category or type of expenditure to which classification relates
(3)1B Section 372AD The refurbishment of buildings or structures in use as offices. 2A Section 372AD The construction of buildings or structures other than offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction relates to the construction of offices. 2B Section 372AD The refurbishment of buildings or structures other than offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their refurbishment relates to the refurbishment of offices. 4A Section 372AR The construction of a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act. 4B Section 372AR The conversion into, or the refurbishment of, a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act. 5B Section 372AP Conversion expenditure or refurbishment expenditure incurred in relation to a house. 6A Section 372AP Expenditure incurred on the construction of a house, but only in so far as it relates to expenditure incurred on the construction of a house— (a) on or after 5 December 2001, or (b) where subsection
(9)or
(10)of section 372AP applies, prior to that date, but only if — (
- i)a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but (
- ii)a contract for the purchase of the house is evidenced in writing on or before 1 September 2002. 6B Section 372AP Conversion expenditure or refurbishment expenditure incurred on a house, but only in so far as it relates to such expenditure incurred — (
- a)on or after 5 December 2001, or (
- b)where subsection
(9)or
(10)of section 372AP applies, prior to that date, but only if — (
- i)a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but (
- ii)a contract for the purchase of the house is evidenced in writing on or before 1 September 2002. GIVEN under my Official Seal, 9th of June 2004. 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, under section 372AB of the Taxes Consolidation Act, 1997 , of certain areas in Cloyne, County Cork, as qualifying areas for the purposes of certain tax reliefs under the Town Renewal Scheme. The areas in question are areas which have been recommended for selection by the Minister for the Environment, Heritage and Local Government under section 6 and section 6A (as inserted by section 25
(2)Finance Act, 2002 ) of the Town Renewal Act, 2000 . All the areas involved were the subject of a Town Renewal Plan prepared in accordance with section 3 of that Act. The tax reliefs which apply in relation to each such area are outlined in the Schedules to the Order. Notwithstanding this Order, by virtue of section 372AB
(4)of the Taxes Consolidation Act, 1997 and section 7 of the Town Renewal Act, 2000 , no relief from income tax or corporation tax may be granted under the Town Renewal Scheme in respect of the construction, conversion or refurbishment of a building, structure or house unless the relevant county council has certified that the construction, conversion or refurbishment is consistent with the objectives of the Town Renewal Plan for the area. 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