LegalizeS.I. No. 313/1988 - Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order, 1988
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
1 amending act · 1993-08-30, S.I. No. 244/1993 - Finance Act, 1987 (Designation of Urban Renewal Areas) Order, 1993
S.I. No. 313 of 1988.
FINANCE ACT, 1987 (DESIGNATION OF URBAN RENEWAL AREAS) (No. 2) ORDER, 1988.
I, ALBERT REYNOLDS, Minister for Finance, in exercise of the powers conferred on me by section 27 of the Finance Act, 1987 (No. 10 of 1987), and after consultation with the Minister for the Environment, hereby, by this order, direct as follows:
1.
This Order may be cited as the Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order, 1988.
2.
The definition of "designated area" contained in section 41 of the Finance Act, 1986 (No. 13 of 1986), shall include the area described in Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (No. 2) Order, 1988 ( S.I. No. 287 of 1988 ).
3.
The definition of "qualifying period" contained in sections 42 , 44 and 45 of the Finance Act, 1986 , shall, in relation to the designated area specified in the said Part II, be construed as a reference to the period commencing on the 9th day of July, 1987, and ending on the 31st day of May, 1991.
GIVEN under my Official Seal, this 30th day of November, 1988.
ALBERT REYNOLDS,
Minister for Finance.
EXPLANATORY NOTE.
This Order declares a specified area in Tallaght to be a designated area for the purposes of incentive tax reliefs for urban renewal provided for in the Finance Act 1986 , comprising capital allowances for commercial buildings, owner occupier allowance and double rent allowance. The Order also prescribes, in relation to this area, the period for the availability of these incentives.
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