Finance Act, 1993
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Application of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982. |
29.—(1) In this section, except where otherwise provided— | |
“approved building” has the meaning assigned to it by section 19 of the Finance Act, 1982 ; | ||
“approved garden” means a garden (other than a garden being land occupied or enjoyed with an approved building as part of its garden or grounds of an ornamental nature) which, on application to them in that behalf by a person who owns or occupies the garden, is determined— | ||
(a) by the Commissioners of Public Works in Ireland, to be a garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest, and | ||
(b) by the Revenue Commissioners, to be a garden to which reasonable access is afforded to the public; | ||
“qualifying expenditure”, in relation to an approved garden, means expenditure on the maintenance or restoration of the garden. | ||
(2) In respect of qualifying expenditure incurred on or after the 6th day of April, 1993, section 19 of the Finance Act, 1982 , shall, with any necessary modifications, apply and have effect in relation to an approved garden as it applies and has effect in relation to qualifying expenditure (within the meaning of the said section 19) incurred in relation to an approved building. |