Urban Renewal Act, 1998

Certain reliefs conditional on buildings, etc., being consistent with master plan.

14.—No relief from income tax or corporation tax, as the case may be, may be granted under Chapter 6 of Part 10 of the Taxes Consolidation Act, 1997 in respect of the construction, refurbishment or conversion of a building, structure or house unless the Authority has certified in writing, in a manner specified by the Minister, that such construction, refurbishment or conversion is consistent with the objectives indicated in the master plan prepared by the Authority under section 24 of the Act of 1997.