Finance Act, 1996
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Amendment of section 41B (capital allowances in relation to construction or refurbishment of certain multi-storey car-parks) of Finance Act, 1994. |
26.—(1) Section 41B (inserted by section 35 of the Finance Act, 1995 ) of the Finance Act, 1994 , is hereby amended in subsection (1) by the substitution of the following for the definition of “the relevant local authority”: | |
“‘the relevant local authority’, in relation to the construction or refurbishment of a multi-storey car-park, means— | ||
(a) the corporation of a county or other borough or, where appropriate, the urban district council, or | ||
(b) in respect of the administrative county of Dún Laoghaire-Rathdown, the administrative county of Fingal or the administrative county of South Dublin, the council of the county, | ||
in whose functional area the multi-storey car-park is situated.”. | ||
(2) Subsection (1) shall be deemed to have applied and have effect as on and from the 1st day of July, 1995. |