Finance Act 2004
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Qualifying residential units. |
23.—(1) Section 268(3A) of the Principal Act is amended— | |
(a) in paragraph (b)(ii), by substituting the following for “comprised in a two storey building”: | ||
“comprised in a building of one or more storeys in relation to which building a fire safety certificate under Part III of the Building Control Regulations 1997 ( S.I. No. 496 of 1997 ) (as amended from time to time) is required, and prior to the commencement of the construction works on the building, is granted by the building control authority (within the meaning of section 2 of the Building Control Act 1990 , as amended by the Local Government (Dublin) Act 1993 and the Local Government Act 2001 ) in whose functional area the building is situated”, | ||
and | ||
(b) in paragraph (c) by substituting “not less than 10 qualifying residential units” for “not less than 20 qualifying residential units”. | ||
(2) This section applies as respects capital expenditure incurred on or after 4 February 2004. |