Finance Act 2004
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Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act. |
83.—(1) Part 22 of the Principal Act is amended— | |
(a) in section 644A(1) in the definition of “residential development land” by substituting “the Local Government (Planning and Development) Acts 1963 to 1999 or the Planning and Development Act 2000 ,” for “ section 26 of the Local Government (Planning and Development) Act, 1963 ,”, and | ||
(b) in section 648— | ||
(i) by inserting the following after the definition of “the Act of 1963”: | ||
“‘the Act of 2000’ means the Planning and Development Act 2000 ;”, | ||
(ii) in the definition of “current use value” by substituting “(within the meaning of section 3 of the Act of 1963, or, on or after 21 January 2002, within the meaning of section 3 of the Act of 2000)” for “(within the meaning of section 3 of the Act of 1963)”, and | ||
(iii) by substituting the following for the definition of “development of a minor nature”: | ||
“ ‘development of a minor nature’ means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;”. | ||
(2) (a) Subject to paragraph (b), subsection (1) is deemed to have applied as on and from 11 March 2002. | ||
(b) Subparagraphs (i) and (ii) of paragraph (b) of subsection (1) are deemed to have applied as on and from 21 January 2002. |