LegalizeS.I. No. 206/1990 - Finance Act, 1987 (Designation of Urban Renewal Areas) Order, 1990
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. 245/1993 - Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order, 1993
S.I. No. 206 of 1990.
FINANCE ACT, 1987 (DESIGNATION OF URBAN RENEWAL AREAS) ORDER, 1990.
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), as amended by section 31 of the Finance Act, 1990 (No. 10 of 1990), 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) Order, 1990.
2.
The definition of "designated areas" 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) Order, 1990 ( S.I. No. 204 of 1990 ).
3.
The definition of "qualifying period" contained in sections 42 , 44 and 45 of the Finance Act, 1986 , shall, in relation to the area described in the said Part II, be construced as a reference to the period commencing on the 1st day of May, 1990, and ending on the 31st day of May, 1993.
GIVEN under my Official Seal, this 3rd day of August, 1990.
ALBERT REYNOLDS,
Minister for Finance.
EXPLANATORY NOTE.
This Order declares certain specified areas in the county boroughs of Dublin, Cork, Galway, Limerick and Waterford to be designated areas 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 prescribed, in relation to these areas, the period for the availability of these incentives.
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