Finance Act, 1998
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Amendment of section 351 (interpretation (Chapter 4)) of Principal Act. |
27.— Section 351 of the Principal Act is hereby amended— | |
(a) by the substitution of the following for the definition of “qualifying period”: | ||
“‘qualifying period’ means the period commencing on the 1st day of July, 1995, and ending on— | ||
(a) the 30th day of June, 1998, or | ||
(b) the 30th day of June, 1999, where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of the building or structure concerned, being— | ||
(i) a building or structure to which section 352 applies, or | ||
(ii) a qualifying premises within the meaning of section 353, 354, 356, 357 or 358, | ||
the relevant local authority gives a certificate in writing, on or before the 30th day of September, 1998, to the person constructing, converting or refurbishing, as the case may be, the building or structure stating that it is satisfied that not less than 15 per cent of the total cost of the building or structure and the site thereof had been incurred prior to the 1st day of July, 1998, and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government for the purposes of this definition;”, | ||
and | ||
(b) by the insertion of the following definition after the definition of “refurbishment”: | ||
“‘the relevant local authority’, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure of the kind referred to in paragraph (b) of the definition of ‘qualifying period’, means the council of a county or the corporation of a county or other borough or, where appropriate, the urban district council, in whose functional area the building or structure is situated.”. |