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Amendment of section 28 of Act of 2004
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6. Section 28 of the Act of 2004 is amended by substituting the following subsection for subsection (1):
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(1) In this Part—
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‘approved capital plan’ means a capital plan approved by the Minister under section 31 as read with section 33B(4) ;
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‘approved corporate plan’ means a corporate plan approved by the Minister under section 29;
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‘approved service plan’ means—
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(a) a service plan approved by the Minister under section 31, or
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(b) an amended service plan that is approved or deemed to have been approved by the Minister under section 32;
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‘capital expenditure’ means expenditure to acquire a fixed asset or to significantly extend the life of an existing fixed asset;
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‘capital plan’ means a plan the purpose of which is to acquire a fixed asset or to significantly extend the life of an existing fixed asset;
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‘Committee of Public Accounts’ means the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General;
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‘financial year’ means a period of 12 months ending on 31 December in any year;
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‘income’, in relation to the Executive, means all of the income of the Executive for a financial year other than any grant made to the Executive for that year under section 33A;
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‘net expenditure’, in relation to the Executive and a financial year or part of a financial year, means the expenditure of the Executive for that financial year or part of a financial year, as the case may be, less the income of the Executive for that financial year or part of a financial year, as the case may be;
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‘net non-capital expenditure’, in relation to the Executive and a financial year or part of a financial year, means the non-capital expenditure of the Executive for that financial year or part of a financial year, as the case may be, less the non-capital income of the Executive for that financial year or part of a financial year, as the case may be;
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‘non-capital expenditure’ means expenditure other than capital expenditure;
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‘non-capital income’, in relation to the Executive and a financial year or part of a financial year, means the income of the Executive for that financial year or part of a financial year, as the case may be, other than income received by the Executive for the disposal of a fixed asset;
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‘section 30A(1) determination’ means a determination made by the Minister under section 30A(1).”.
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