Finance Act 2022
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Amendment of Chapter 2 of Part 3 of Finance Act 2010 (natural gas carbon tax) | ||
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46. (1) The Finance Act 2010 is amended— | ||
(a) in section 66, by the insertion of the following definition: | ||
“‘glasshouse’ means any building or structure made substantially of glass or other transparent or translucent material which is capable of being artificially heated and which is used for growing horticultural produce;”, | ||
(b) in section 71(1)— | ||
(i) in paragraph (c), by the substitution of “State,” for “State, or”, | ||
(ii) in paragraph (d), by the substitution of “25 October 2012,” for “25 October 2012.”, and | ||
(iii) by the insertion of the following paragraphs after paragraph (d): | ||
“(e) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or | ||
(f) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet.”, | ||
and | ||
(c) in section 72(2)(a), by the substitution of “paragraph (a), (b), (c), (e) or (f)” for “paragraphs (a), (b) and (c) ”. | ||
(2) Subsection (1) shall come into operation on such day as the Minister for Finance may appoint by order.”. |