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Amendment of section 97A of Principal Act (pre-letting expenditure in respect of vacant premises)
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31. (1) Section 97A of the Principal Act is amended—
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(a) in subsection (1), in the definition of “vacant premises”, by the substitution of “6 months” for “12 months”, and
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(b) in subsection (4), by the substitution of “€10,000” for “€5,000”.
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(2) Subsection (1) shall apply in relation to a vacant premises (within the meaning of section 97A of the Principal Act) where the specified day (within the said meaning) falls on or after 1 January 2023.
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