Finance Act 2007
Mid-Shannon corridor tourism infrastructure investment scheme. |
29.— (1) The Principal Act is amended— | |||||||
(a) in Part 10, by inserting the following after Chapter 11: | ||||||||
“Chapter 12 | ||||||||
Mid-Shannon Corridor Tourism Infrastructure Investment Scheme | ||||||||
Interpretation, applications for approval and certification. | ||||||||
372AW.— (1) In this Chapter— | ||||||||
‘ accommodation building ’, in relation to a project, means a building or structure or part of a building or structure which consists of accommodation facilities or which is to be used or is suitable for use for the provision of such facilities; | ||||||||
‘ market value ’, in relation to a building or structure, means the price which the unencumbered fee simple of the building or structure would fetch if sold in the open market in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the building or structure, less the part of that price which would be attributable to the acquisition of, or of rights in or over, the land on which the building or structure is constructed; | ||||||||
‘ mid-Shannon corridor ’ means the corridor of land comprising all qualifying mid-Shannon areas; | ||||||||
‘ mid-Shannon Tourism Infrastructure Board ’ means a board consisting of not more than 5 persons selected for the purposes of this Chapter by the Minister in consultation with the Minister for Finance; | ||||||||
‘ Minister ’ means the Minister for Arts, Sport and Tourism; | ||||||||
‘ project ’ means the construction or refurbishment of buildings and structures comprising— | ||||||||
(a) a holiday camp of the type referred to in section 372AX(1)(b), or | ||||||||
(b) one or more qualifying tourism infrastructure facilities, | ||||||||
the site or sites of which is or are wholly within a qualifying mid-Shannon area; | ||||||||
‘ property developer ’ means a person carrying on a trade which consists wholly or mainly of the construction or refurbishment of buildings or structures with a view to their sale; | ||||||||
‘ qualifying mid-Shannon area ’ means any area described in Schedule 8B; | ||||||||
‘ qualifying period ’ means a period of 3 years commencing on the date on which this Chapter comes into effect; | ||||||||
‘ qualifying tourism infrastructure facilities ’ means such class or classes of facilities, comprising of buildings and structures only, as may be approved for the purposes of this Chapter by the Minister, in consultation with the Minister for Finance, and published in the relevant guidelines; | ||||||||
‘ refurbishment ’, in relation to a building or structure, means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of— | ||||||||
(a) the repair or restoration, or | ||||||||
(b) maintenance in the nature of repair or restoration, | ||||||||
of the building or structure; | ||||||||
‘ relevant guidelines ’ mean guidelines issued in accordance with subsection (3) of this section or any guidelines issued in accordance with that subsection which amend or replace those guidelines. | ||||||||
(2) (a) Notwithstanding sections 372AX and 372AY, but subject to the subsequent provisions of this section and to section 372AZ, no relief from income tax or corporation tax, as the case may be, may be granted by virtue of this Chapter in respect of capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure unless the mid-Shannon Tourism Infrastructure Board has— | ||||||||
(i) prior to such expenditure being incurred, but subject to paragraph (b), granted approval in principle in relation to the construction or refurbishment of the building or structure, and | ||||||||
(ii) after the expenditure is incurred, certified in writing that the construction or refurbishment which was carried out is in accordance with the criteria specified in the relevant guidelines, having regard to any relevant conditions and requirements imposed by the Board in the approval granted under subparagraph (i). | ||||||||
(b) Approval in principle shall not be granted in accordance with paragraph (a)(i) unless an application for such approval, in which the information and details as may be required in accordance with subsection (3)(h) are included, is received by the mid-Shannon Tourism Infrastructure Board within a period of one year commencing on the date on which this Chapter comes into effect. | ||||||||
(3) Subject to subsection (4), for the purposes of approval and certification in accordance with subsection (2) and, as the case may be, certification in accordance with section 372AX(1)(d) or 372AY(1)(g) the Minister shall, in consultation with the Minister for Finance, issue guidelines to which the mid-Shannon Tourism Infrastructure Board shall have regard in deciding whether to grant approval in principle or to issue certification in relation to any building or structure and which guidelines may include criteria in relation to all or any one or more of the following: | ||||||||
(a) the nature and extent of the contribution which the project, in which the building or structure is comprised, makes to tourism development in the mid-Shannon corridor or the qualifying mid-Shannon area; | ||||||||
(b) coherence with national tourism strategy; | ||||||||
(c) environmental sensitivity, having particular regard to any area which is— | ||||||||
(i) a European site within the meaning of the European Communities (Natural Habitats) Regulations 1997 ( S.I. No. 94 of 1997 ), or | ||||||||
(ii) a natural heritage area, a nature reserve or a refuge for fauna for the purposes of the Wildlife Acts 1976 and 2000; | ||||||||
(d) the amenities and facilities required to be provided in each type of project; | ||||||||
(e) the nature of and maximum extent to which accommodation buildings (if any) are allowable in each type of project; | ||||||||
(f) specific standards of design and construction in relation to buildings and structures which may qualify for relief under this Chapter; | ||||||||
(g) relevant planning matters, including the need for consistency with the requirements of a development plan or a local area plan within the meaning of those terms in the Planning and Development Act 2000 ; | ||||||||
(h) the details and information required to be provided in an application for approval or certification in accordance with section 372AW(2) and, as the case may be, an application for certification in accordance with section 372AX(1)(d) or 372AY(1)(g); and | ||||||||
(i) matters relating to the provision of information in accordance with sections 372AX(1)(c) and 372AY(1)(f), | ||||||||
together with such other matters as the Minister, in consultation with the Minister for Finance, may consider are required to be included. | ||||||||
(4) (a) Subject to paragraphs (b) and (c), approval and certification in accordance with subsection (2) shall not be granted or issued by the mid-Shannon Tourism Infrastructure Board in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of one or more than one accommodation building comprised in a project to the extent that such expenditure exceeds (or, where an application for approval is involved, is projected to exceed) an amount (referred to in this subsection as the ‘limit amount’) which is equal to the lesser of— | ||||||||
(i) 50 per cent, or such lower percentage as may be specified (in accordance with subsection (3)(e)) in the relevant guidelines for the type of project involved, of the total amount of the capital expenditure incurred in the qualifying period on the construction or refurbishment of all the buildings or structures comprised in the project, and | ||||||||
(ii) the amount of the capital expenditure incurred in the qualifying period on the construction or refurbishment of buildings and structures comprised in the project which are other than accommodation buildings. | ||||||||
(b) In any case where— | ||||||||
(i) there is more than one accommodation building comprised in a project, and | ||||||||
(ii) the aggregate of the amounts of capital expenditure incurred in the qualifying period on the construction or refurbishment of each accommodation building exceeds the limit amount, | ||||||||
then that aggregate shall, for the purposes of an application for approval or for certification in accordance with subsection (2), be reduced to an amount equivalent to the limit amount and that equivalent amount shall be apportioned on a just and reasonable basis between all the accommodation buildings comprised in the project. | ||||||||
(c) Subject to the criteria in the relevant guidelines being satisfied, the mid-Shannon Tourism Infrastructure Board may grant approval or issue certification in accordance with subsection (2) in relation to an accommodation building— | ||||||||
(i) where there is one accommodation building comprised in a project, only in relation to the amount of the capital expenditure incurred on the construction or refurbishment of the building in the qualifying period as does not exceed the limit amount, and | ||||||||
(ii) where paragraph (b) applies, provided that it is satisfied with the basis on which the apportionment has been made, only in relation to that part of the equivalent amount (as referred to in paragraph (b)) which is attributable to the buildingfollowing the apportionment made in accordance with that paragraph. | ||||||||
Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps. | ||||||||
372AX.— (1) In this section ‘ building or structure to which this section applies ’ means a building or structure— | ||||||||
(a) the site of which is wholly within a qualifying mid-Shannon area, | ||||||||
(b) which is in use as a holiday camp— | ||||||||
(i) registered in the register of holiday camps kept under the Tourist Traffic Acts 1939 to 2003, and | ||||||||
(ii) which meets the requirements of the relevant guidelines in relation to the types of amenities and facilities that need to be provided in a holiday camp for the purposes of this Chapter, | ||||||||
(c) in relation to which the following data has been provided to the mid-Shannon Tourism Infrastructure Board for onward transmission to the Minister and the Minister for Finance: | ||||||||
(i) (I) the amount of the capital expenditure actually incurred in the qualifying period on the construction or refurbishment of the building or structure, and | ||||||||
(II) where subsection (4) of section 372AW applies in relation to an accommodation building, the amount of such expenditure which is eligible for certification in accordance with that section; | ||||||||
(ii) the number and nature of the investors that are investing in the building or structure; | ||||||||
(iii) the amount to be invested by each investor; and | ||||||||
(iv) the nature of the structures which are being put in place to facilitate the investment in the building or structure; | ||||||||
together with such other information as may be specified in the relevant guidelines as being of assistance to the Minister for Finance in evaluating the costs, including but not limited to exchequer costs, and the benefits arising from the operation of tax relief for buildings and structures under this Chapter, and | ||||||||
(d) in respect of which the mid-Shannon Tourism Infrastructure Board gives a certificate in writing after the building or structure is first used or, where capital expenditure is incurred on the refurbishment of a building or structure, first used subsequent to the incurring of that expenditure— | ||||||||
(i) stating that it is satisfied that the conditions in paragraphs (a), (b) and (c) have been met, | ||||||||
(ii) confirming the date of first use or, as the case may be, first use after refurbishment, and | ||||||||
(iii) which includes certification in accordance with section 372AW(2)(a)(ii) or a copy of such certification (if previously issued). | ||||||||
(2) Subject to subsections (3) and (4) and to section 372AZ, Chapter 1 of Part 9 applies in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure to which this section applies as if— | ||||||||
(a) in section 272— | ||||||||
(i) in subsection (3), the following were substituted for paragraph (c): | ||||||||
‘(c) in relation to a building or structure to which section 372AX applies, 15 per cent of the capital expenditure referred to in subsection (2) of that section,’, | ||||||||
and | ||||||||
(ii) in subsection (4), the following were substituted for paragraph (c): | ||||||||
‘(c) in relation to a building or structure to which section 372AX applies, 15 years beginning with the time when the building or structure was first used or, where capital expenditure on the refurbishment of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure,’, | ||||||||
and | ||||||||
(b) in section 274(1)(b), the following were substituted for subparagraph (iii): | ||||||||
‘(iii) in relation to a building or structure to which section 372AX applies, 15 years after the building or structure was first used or, where capital expenditure on the refurbishment of the building or structure is incurred, 15 years after the building or structure was first used subsequent to the incurring of that expenditure,’. | ||||||||
(3) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure to which this section applies, subsection (2) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 20 per cent of the market value of the building or structure immediately before that expenditure was incurred. | ||||||||
(4) In determining for the purposes of this Chapter whether and to what extent capital expenditure incurred on the construction or refurbishment of a building or structure to which this section applies is incurred or not incurred in the qualifying period, such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, refurbishment of the building or structure actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. | ||||||||
Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities. | ||||||||
372AY.— (1) In this section ‘ qualifying premises ’ means a building or structure— | ||||||||
(a) the site of which is wholly within a qualifying mid-Shannon area, | ||||||||
(b) which apart from this section is not an industrial building or structure within the meaning of section 268 or deemed to be such a building or structure, | ||||||||
(c) which is in use for the purposes of the operation of one or more qualifying tourism infrastructure facilities, | ||||||||
(d) (i) subject to subparagraph (ii), which does not include a building or structure or part of a building or structure which is a licensed premises (as defined in section 2 of the Intoxicating Liquor Act 1988 ), but | ||||||||
(ii) which may include a building or structure or part of a building or structure which is a restaurant (as defined in section 6 of the Intoxicating Liquor Act 1988 ) in relation to which— | ||||||||
(I) a wine retailer’s on-licence, within the meaning of the Finance (1909-10) Act 1910 , is currently in force, or | ||||||||
(II) a special restaurant licence, within the meaning of the Intoxicating Liquor Act 1988 , has been granted under section 9 of that Act, | ||||||||
(e) which does not include a building or structure or part of a building or structure in use as a facility in which gambling, gaming or wagering of any sort is carried on for valuable consideration or which supports the carrying on of such activities, | ||||||||
(f) in relation to which the following data has been provided to the mid-Shannon Tourism Infrastructure Board for onward transmission to the Minister and the Minister for Finance: | ||||||||
(i) (I) the amount of the capital expenditure actually incurred in the qualifying period on the construction or refurbishment of the building or structure; and | ||||||||
(II) where subsection (4) of section 372AW applies in relation to an accommodation building, the amount of such expenditure which is eligible for certification in accordance with that section; | ||||||||
(ii) the number and nature of the investors that are investing in the building or structure; | ||||||||
(iii) the amount to be invested by each investor; and | ||||||||
(iv) the nature of the structures which are being put in place to facilitate the investment in the building or structure; | ||||||||
together with such other information as may be specified in the relevant guidelines as being of assistance to the Minister for Finance in evaluating the costs, including but not limited to exchequer costs, and the benefits arising from the operation of tax relief for buildings and structures under this Chapter, and | ||||||||
(g) in respect of which the mid-Shannon Tourism Infrastructure Board gives a certificate in writing after the building or structure is first used or, where capital expenditure is incurred on the refurbishment of the building or structure, first used subsequent to the incurring of that expenditure— | ||||||||
(i) stating that it is satisfied that the conditions in paragraphs (a), (b), (c), (d), (e) and (f) have been met, | ||||||||
(ii) confirming the date of first use or, as the case may be, first use after refurbishment, and | ||||||||
(iii) which includes certification in accordance with section 372AW(2)(a)(ii) or a copy of such certification (if previously issued). | ||||||||
(2) (a) Subject to paragraph (b), subsections (3) to (5) and section 372AZ, the provisions of the Tax Acts relating to the making of allowances and charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply— | ||||||||
(i) as if the qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and | ||||||||
(ii) where any activity carried on in the qualifying premises is not a trade, as if (for the purposes only of the making of allowances and charges by virtue of subparagraph (i)), it were a trade. | ||||||||
(b) An allowance shall be given by virtue of this subsection in respect of any capital expenditure incurred on the construction or refurbishment of a qualifying premises only in so far as that expenditure is incurred in the qualifying period. | ||||||||
(3) In the case where capital expenditure is incurred in the qualifying period on the refurbishment of a qualifying premises, subsection (2) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 20 per cent of the market value of the building or structure immediately before that expenditure was incurred. | ||||||||
(4) For the purposes of the application, by subsection (2), of Chapter 1 of Part 9 in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a qualifying premises— | ||||||||
(a) section 272 shall apply as if— | ||||||||
(i) in subsection (3), the following were substituted for paragraph (a): | ||||||||
‘(a) in relation to a building or structure to which section 372AY applies, 15 per cent of the capital expenditure referred to in subsection (2)(b) of that section,’, | ||||||||
and | ||||||||
(ii) in subsection (4), the following were substituted for paragraph (a): | ||||||||
‘(a) in relation to a building or structure to which section 372AY applies, 15 years beginning with the time when the building or structure was first used or, where capital expenditure on the refurbishment of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure,’, | ||||||||
and | ||||||||
(b) section 274(1)(b) shall apply as if the following were substituted for subparagraph (i): | ||||||||
‘(i) in relation to a building or structure to which section 372AY applies, 15 years after the building or structure was first used or, where capital expenditure on the refurbishment of the building or structure is incurred, 15 years after the building or structure was first used subsequent to the incurring of that expenditure,’. | ||||||||
(5) In determining for the purposes of this Chapter whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying premises is incurred or not incurred in the qualifying period, such an amount of that capital expenditure as is properly attributable to work on the construction or, as the case may be, refurbishment of the premises actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. | ||||||||
Restrictions on relief, non-application of relief in certain cases and provision against double relief. | ||||||||
372AZ.— (1) Notwithstanding any other provision of this Chapter, sections 372AX and 372AY shall not apply in respect of expenditure incurred on the construction or refurbishment of a building or structure— | ||||||||
(a) (i) where a property developer is entitled to the relevant interest, within the meaning of section 269, in relation to that expenditure, and | ||||||||
(ii) either the person referred to in subparagraph (i) or a person connected (within the meaning of section 10) with that person incurred the expenditure on the construction or refurbishment of the building or structure concerned, | ||||||||
(b) where any part of such expenditure has been or is to be met, directly or indirectly, by grant assistance or any other assistance which is granted by or through the State, any board established by statute, any public or local authority or any other agency of the State, | ||||||||
(c) unless the potential capital allowances in relation to the building or structure concerned and the project in which it is comprised comply with the requirements of Commission Regulation (EC) No 1628/2006 of 24 October 2006 on the application of Articles 87 and 88 of the European Communities Treaty to national regional investment aid 5 . | ||||||||
(2) Where relief is given by virtue of section 372AX or 372AY in relation to capital expenditure incurred on the construction or refurbishment of a building or structure, relief shall not be given in respect of that expenditure under any other provision of the Tax Acts. | ||||||||
(3) Where— | ||||||||
(a) capital expenditure is incurred in the qualifying period on the construction or refurbishment of an accommodation building, and | ||||||||
(b) subsection (4) of section 372AW applies so as to reduce the amount of such expenditure which is eligible for certification in accordance with that section by the mid-Shannon Tourism Infrastructure Board, | ||||||||
then the amount of the capital expenditure actually incurred in the qualifying period on the construction or refurbishment of the accommodation building which is to be treated as incurred— | ||||||||
(i) for the purposes of the making of allowances and charges under Chapter 1 of Part 9, by virtue of section 372AX or 372AY, (including the making of balancing allowances and charges under section 274 and the calculation of the residue of expenditure under section 277), but | ||||||||
(ii) prior to the operation of subsection (4), | ||||||||
shall be reduced to the amount of the capital expenditure which was eligible for certification by the mid-Shannon Tourism Infrastructure Board in relation to that building. | ||||||||
(4) Where relief under Chapter 1 of Part 9 is, by virtue of section 372AX or 372AY, to apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a building or structure the site of which is wholly within a qualifying mid-Shannon area described in either Part 1 or Part 5 of Schedule 8B (as inserted by the Finance Act 2007), then the amount of that capital expenditure which is to be treated as incurred for the purposes of the making of allowances and charges under that Chapter (including the making of balancing allowances and charges under section 274 and the calculation of the residue of expenditure under section 277) shall be reduced to 80 per cent of the amount which, apart from this subsection, would otherwise be so treated. | ||||||||
(5) (a) For the purposes of the making of allowances and charges under Chapter 1 of Part 9 as is referred to in subsections (3) and (4), references in the Tax Acts, other than those in section 279 as applied by paragraph (b), to expenditure incurred on the construction or, as the case may be, refurbishment of a building or structure shall be construed as a reference to such expenditure as reduced in accordance with either or both of those subsections. | ||||||||
(b) Section 279 shall apply in relation to a building or structure to which either or both subsections (3) and (4) apply as if— | ||||||||
(i) in subsection (1) of that section, the following were substituted for the definition of ‘the net price paid’: | ||||||||
‘ “ the net price paid ” means the amount represented by A in the equation— | ||||||||
A = B x DCD | ||||||||
D + E | ||||||||
where— | ||||||||
B is the amount paid by a person on the purchase of the relevant interest in the building or structure, | ||||||||
C is the amount of the expenditure actually incurred on the construction of the building or structure as reduced in accordance with either or both subsections (3) and (4) of section 372AZ, | ||||||||
D is the amount of the expenditure actually incurred on the construction of the building or structure, and | ||||||||
E is the amount of any expenditure actually incurred which is expenditure for the purposes of paragraph (a), (b) or (c) of section 270(2).’, | ||||||||
(ii) in subsection (2) of that section, the following were substituted for paragraph (b): | ||||||||
‘(b) the person who buys that interest shall be deemed for those purposes to have incurred, on the date when the purchase price becomes payable, expenditure on the construction of the building or structure equal to that expenditure as reduced in accordance with either or both subsections (3) and (4) of section 372AZ or to the net price paid (within the meaning of that term as applied by section 372AZ(5)) by such person for that interest, whichever is the less;’, | ||||||||
and | ||||||||
(iii) in subsection (3) of that section, the reference to ‘that expenditure or to’ were a reference to ‘that expenditure as reduced in accordance with either or both subsections (3) and (4) of section 372AZ or to’.”, | ||||||||
(b) by inserting the following after Schedule 8A: | ||||||||
“Section 372AW. | ||||||||
SCHEDULE 8B | ||||||||
Description of Qualifying Mid-Shannon Areas | ||||||||
PART 1 | ||||||||
Description of qualifying mid-Shannon areas of Clare | ||||||||
The District Electoral Divisions of Ayle, Ballynahinch, Boherglass, Caherhurley, Cappaghabaun, Carrowbaun, Cloonusker, Coolreagh, Corlea, Derrynagittagh, Drummaan, Fahymore, Feakle, Inishcaltra North, Inishcaltra South, Killaloe, Killokennedy, Killuran, Kilseily, Lackareagh, Loughea, Mountshannon, O’Briensbridge, Ogonnelloe and Scarriff. | ||||||||
PART 2 | ||||||||
Description of qualifying mid-Shannon areas of Galway | ||||||||
The District Electoral Divisions of Abbeygormacan, Abbeyville, Balinasloe Rural, Ballinasloe Urban, Ballyglass, Ballynagar, Bracklagh, Clonfert, Clontuskert, Coos, Derrew, Drumkeary, Drummin, Eyrecourt, Kellysgrove, Killimor (Portumna rural area), Kilmacshane, Kilmalinoge, Kilquain, Kiltormer, Kylemore, Laurencetown, Leitrim, Lismanny, Loughatorick, Marblehill, Meelick, Moat, Pallas, Portumna, Tiranascragh, Tynagh and Woodford. | ||||||||
PART 3 | ||||||||
Description of qualifying mid-Shannon areas of Offaly | ||||||||
The District Electoral Divisions of Ballycumber, Banagher, Birr Rural, Birr Urban, Broughal, Cloghan, Clonmacnoise, Derryad, Doon, Drumcullen, Eglish, Ferbane, Gallen, Hinds, Hunston, Killyon, Lumcloon, Lusmagh, Mounterin, Moyclare, Shannonbridge, Shannonharbour, Srah and Tinamuck. | ||||||||
PART 4 | ||||||||
Description of qualifying mid-Shannon areas of Roscommon | ||||||||
The District Electoral Divisions of Athleague East, Athleague West, Athlone West Rural, Ballydangan, Ballynamona, Castlesampson, Caltragh, Cams, Carnagh, Carrowreagh, Cloonburren, Cloonown, Crannagh, Creagh, Culliagh, Drumlosh, Dysart, Fuerty, Kilcar, Kiltoom, Lackan, Lecarrow, Lismaha, Moore, Mote, Rockhill, Roscommon Rural, Roscommon Urban, Scregg, Taghmaconnell, Thomastown and Turrock. | ||||||||
PART 5 | ||||||||
Description of qualifying mid-Shannon areas of Tipperary | ||||||||
The District Electoral Divisions of Aglishcloghane, Ardcrony, Ballina, Ballingarry (in Borrisokane rural area), Ballygibbon, Ballylusky, Ballymackey, Ballynaclogh, Birdhill, Borrisokane, Burgesbeg, Carrig, Carrigatogher, Castletown, Cloghprior, Clohaskin, Cloghjordan, Derrycastle, Finnoe, Graigue (in Borrisokane rural area), Greenhall, Kilbarron, Kilcomenty, Killoscully, Kilkeary, Kilmore, Kilnarath, Knigh, Lackagh, Lorrha East, Lorrha West, Mertonhall, Monsea, Nenagh East Urban, Nenagh Rural, Nenagh West Urban, Newport, Rathcabban, Redwood, Riverstown, Terryglass, Uskane and Youghalarra. | ||||||||
PART 6 | ||||||||
Description of qualifying mid-Shannon areas of Westmeath | ||||||||
The District Electoral Divisions of Athlone East Rural, Athlone East Urban, Athlone West Urban, Ardnagragh, Auburn, Ballymore, Bellanalack, Carn, Castledaly, Doonis, Drumraney, Glassan, Killinure, Moate, Mount Temple, Moydrum, Muckanagh, Noughaval, Templepatrick, Tubbrit, Umma and Winetown.”, | ||||||||
and | ||||||||
(c) in Schedule 25B by inserting the following after the matter set out opposite reference number 36: | ||||||||
“ | ||||||||
| ||||||||
”. | ||||||||
(2) This section comes into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions. | ||||||||