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Amendment of Chapter 3 (designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas) of Part 10 of Principal Act.
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42.—(1) Chapter 3 of Part 10 of the Principal Act is amended—
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(a) in section 339—
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(i) in subsection (1) by the substitution in the definition of “the relevant local authority” of “paragraph (a) or (e) of subsection (2)” for “subsection (2)(a)”, and
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(ii) by the insertion in subsection (2), of the following after paragraph (d):
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“(e) (i) Where, in relation to the construction or refurbishment of a qualifying building within the meaning of section 343, the relevant local authority gives a certificate in writing on or before 31 May 2000 to the person constructing or refurbishing the qualifying building stating that it is satisfied that not less than 50 per cent of the total cost of the qualifying building and the site thereof had been incurred on or before 31 December 1999, then the reference in paragraph (b) of the definition of ‘qualifying period’ in subsection (1) to the period ending on the 31st day of December, 1999, shall be construed as a reference to the period ending on 31 December 2000.
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(ii) In considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government.”,
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(b) in section 340(2), by the substitution of the following for subparagraph (ii):
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“(ii) as respects any such area so described in the order, the reference in paragraph (a) of the definition of ‘qualifying period’ in section 339(1) to the period commencing on the 1st day of August, 1994, and ending on the 31st day of July, 1997, shall be construed as a reference to such period as shall be specified in the order in relation to that area, but no such period specified in the order shall commence before 1 August 1994 or end after—
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(I) 31 December 1999, or
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(II) 31 December 2000, where in relation to the construction or refurbishment of a qualifying building within the meaning of section 343, the relevant local authority gives a certificate in writing on or before 31 May 2000 to the person constructing or refurbishing the qualifying building stating that it is satisfied that not less than 50 per cent of the total cost of the qualifying building and the site thereof had been incurred on or before 31 December 1999 and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government.”,
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(c) in section 343—
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(i) by the insertion in subsection (1), before the definition of “the Minister” of the following:
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“ ‘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;”,
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(ii) by the substitution in subsection (7)(a) of “subsections (8), (9) and (11)” for “subsections (8) and (9)”, and
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(iii) by the insertion after subsection (10) of the following subsection:
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“(11) Notwithstanding the preceding provisions of this section, this section shall not apply in respect of expenditure incurred on the construction or refurbishment of a qualifying building, the site of which is wholly within an area described in an order referred to in section 340(2)(i)—
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(a) where a property developer is entitled to the relevant interest, within the meaning of section 269, in relation to that expenditure, and
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(b) either the person referred to in paragraph (a) or a person connected (within the meaning of section 10) with that person incurred the expenditure on the construction or refurbishment of the qualifying building concerned.”,
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(d) in section 344(1)—
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(i) in the definition of “qualifying period”—
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(I) by the substitution in paragraph (b) of “30 September 1999” for “the 30th day of June, 1999”, and
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(II) by the substitution of the following for paragraph (c):
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“(c) 31 December 2002, where, in relation to the construction or refurbishment of the qualifying multi-storey car park concerned (not being a qualifying multi-storey car park any part of the site of which is within either of the county boroughs of Cork or Dublin), the relevant local authority gives a certificate in writing on or before 31 December 2000 to the person constructing or refurbishing the qualifying multi-storey car park stating that it is satisfied that not less than 15 per cent of the total cost of the qualifying multi-storey car park and the site thereof had been incurred on or before 30 September 2000 and, in considering whether to give such a certificate, the relevant local authority shall have regard only to guidelines in relation to the giving of such certificates issued by the Department of the Environment and Local Government for the purposes of this definition;”,
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and
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(ii) in the definition of “the relevant local authority” by the substitution of the following for paragraph (b):
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“(b) in respect of an administrative county, the council of the county concerned,”,
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and
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(e) in section 345(1A)(b), by the substitution of “30 September 1998” for “the 30th day of June, 1998”.
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(2) This section shall apply as on and from 1 July 1999.
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