Finance Act, 1994

Designated area and designated street.

39.—(1) The Minister for Finance may, after consultation with the Minister for the Environment, by order direct that—

(a) the area or areas, or street or streets, described in the order shall be a designated area or, as the case may be, a designated street for the purposes of this Chapter, and

(b) as respects any such area, or any such street, so described in the order, the definition of “qualifying period” in section 38 (1) shall be construed as a reference to such period as shall be specified in the order in relation to that area or, as the case may be, that street, but no such period specified in the order shall commence prior to the 1st day of August, 1994, or end after the 31st day of July, 1997.

(2) Every order made by the Minister for Finance under subsection (1) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.