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Amendment of section 372T (non-application of relief in certain circumstances and provision against double relief) of Principal Act.
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28.—Section 372T(1) of the Principal Act is amended by inserting the following after paragraph (aa):
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“(ab) in respect of expenditure incurred on or after 1 January 2003 on the construction or refurbishment of any building or structure or qualifying premises provided for the purposes of a project which is subject to the notification requirements of—
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(i) the ‘Multisectoral framework on regional aid for large investment projects’1
prepared by the Commission of the European Communities and dated 7 April 1998, or
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(ii) the ‘Multisectoral framework on regional aid for large investment projects’2
prepared by the Commission of the European Communities and dated 19 March 2002,
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as the case may be, unless approval of the potential capital allowances involved has been received from that Commission by the Minister for Finance, or by such other Minister of the Government, agency or body as may be nominated for that purpose by the Minister for Finance,”.
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1 OJ No. C 107, 7.4.1998, p.7
2 OJ No. C 70, 19.3.2002, p.8 |
