Finance Act 2011

Cesser of financial resolutions.

22.— (1) The financial resolutions to which this section applies cease to have statutory effect on and from the passing of this Act.

(2) This section applies to the following financial resolutions passed by Dáil Éireann on 7 December 2010:

(a) Financial Resolution No. 20 (which restricts the way in which relief given under section 372AP of the Taxes Consolidation Act 1997 may be used);

(b) Financial Resolution No. 21 (which restricts and, in certain circumstances, ceases certain capital allowances in respect of property incentives);

(c) Financial Resolution No. 22 (which restricts the way in which certain capital allowances in respect of property incentives may be used).