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Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
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76.—(1) Section 843 of the Principal Act is amended—
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(a) in subsection (1)—
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(i) in the definition of “approved institution”—
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(I) by the substitution in paragraph (b) of “applies, or” for “applies;”, and
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(II) by the insertion after paragraph (b) of the following:
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“(c) any body engaged in the provision of third level health and social services education or training which is approved by the Minister for Health and Children for the purposes of this section and is in receipt of public funding in respect of the provision of such education or training;”,
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(ii) in the definition of “qualifying expenditure”, by the substitution of the following for the words from “which, following” to the end of that definition:
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“which—
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(i) in the case of an institution referred to in paragraph (a) or (b) of the definition of ‘approved institution’, is, following the receipt of the advice of An tÚdarás, approved for that purpose by the Minister for Education and Science with the consent of the Minister for Finance, and
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(ii) in the case of a body referred to in paragraph (c) of the definition of ‘approved institution’, is approved for that purpose by the Minister for Health and Children with the consent of the Minister for Finance;”,
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and
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(iii) in paragraph (b)(i) of the definition of “qualifying premises”, by the insertion of “or associated sporting or leisure activities” after “education”,
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(b) in subsection (4), by the insertion of “or, in the case of the construction of a qualifying premises which consists of a building or structure which is to be used for the purposes of sporting or leisure activities associated with third level education provided by an approved institution where in relation to that premises an application for certification under this subsection was made, and the construction of that premises commenced, prior to 15 February 2001, before 1 July 2001,” after “before the construction of a qualifying premises,”, and
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(c) in subsection (8)—
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(i) in paragraph (a), by the substitution of “paragraph (i) of the definition of ‘qualifying expenditure”’ for “the definition of ‘qualifying expenditure”’,
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(ii) in paragraph (b), by the insertion of “in so far as that expenditure is concerned,” before “on the Minister for Finance”,
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(iii) by the substitution of “either generally in the case of institutions referred to in paragraphs (a) and (b) of the definition of “approved institution” or in respect of capital expenditure to be incurred on any particular type of qualifying premises to be used by any such institution” for “either generally or in respect of capital expenditure to be incurred on any particular type of qualifying premises”,
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(iv) by the insertion after “where these Ministers of the Government so delegate that authority” of “, then, as respects the matters so delegated”, and
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(v) by the substitution of the following for paragraph (I):
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“(I) the definition of ‘qualifying expenditure’ in subsection (1) shall apply as if the reference in paragraph (i) of that definition to ‘is, following the receipt of the advice of An tÚdarás, approved for that purpose by the Minister for Education and Science with the consent of the Minister for Finance’ were a reference to ‘is approved for that purpose by An tÚdarás, and”’.
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(2) Subsection (1)(a)(iii) shall be deemed to have come into operation as respects capital expenditure incurred on or after 1 October 1999.
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