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Mid-Shannon corridor tourism infrastructure investment scheme.
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27.— Section 372AZ(1) of the Principal Act is amended by substituting the following for paragraph (c):
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“(c) unless the potential capital allowances in relation to the building or structure concerned and the project in which it is comprised comply with—
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(i) the requirements of the Guidelines on National Regional Aid for 2007-2013 prepared by the Commission of the European Communities and issued on 4 March 2006, and
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(ii) the National Regional Aid Map for Ireland for the period 1 January 2007 to 31 December 2013 which was approved by the said Commission on 24 October 2006,
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or
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(d) where the person who is entitled to the relevant interest, within the meaning of section 269, in relation to that expenditure is subject to an outstanding recovery order following a previous decision of the Commission of the European Communities declaring aid in favour of that person to be illegal and incompatible with the common market.”.
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