Urban Renewal Act, 1998
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Certain reliefs conditional on buildings, etc., being consistent with integrated area plan. |
11.—(1) No relief from income tax or corporation tax, as the case may be, may be granted under Chapter 7 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 local authority or authorised company which prepared the integrated area plan concerned has certified in writing, in a manner specified by the Minister, that such construction, refurbishment or conversion is consistent with the objectives of that plan, being the particular plan concerned that was taken into consideration by the Minister in the making by him or her to the Minister for Finance of the recommendations referred to in section 9 . | |
(2) In this section “integrated area plan concerned” means the integrated area plan, within the boundary of the area to which that plan relates the relevant building, structure or house is situate. |