S.I. No. 260 of 2000

Taxes Consolidation Act, 1997 (Designation of Urban Renewal Areas) Order, 2000

To be made by the Minister for Finance.

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 340 (as amended by section 24 of the Finance Act, 1998 , ( No. 3 of 1998 ) and section 44 of the Finance Act 1999 ( Taxes Consolidation Act, 1997 (No. 39 of 1997) , and after consultation with the Minister for the Environment and Local Government, hereby order as follows:

1.    This Order may be cited as the Taxes Consolidation Act, 1997 (Designation of Urban Renewal Areas) Order, 2000.

2.    In this Order “the Act” means the Taxes Consolidation Act, 1997 (No. 39 of 1997) .

3.    Each of the areas described in the provisions of the orders set out in Schedule 1 to this Order shall be a designated area for the purposes of Chapter 3 of Part 10 of the Act.

4.    Each of the streets or parts of the streets described in the provisions of the orders set out in Schedule 2 to this Order shall be a designated street for the purposes of Chapter 3 of Part 10 of the Act.

5.    Each of the designated areas described in the provisions of the orders set out in Schedule 3 to this Order shall be an enterprise area for the purposes of Chapter 3 of Part 10 of the Act.

6.    The definition of “qualifying period” in section 339 of the Act shall, as respects the designated areas, designated streets and enterprise areas described in the provisions of the orders set out in Schedules 1, 2 and 3 to this Order, be construed as a reference to the period in paragraph (a) of that definition as set out in section 339(1) of the Act.

7.        The following orders are hereby revoked:

(a)       the Finance Act, 1994 (Designation of Urban Renewal Areas) Order, 1995 ( S.I. No. 179 of 1995 ), and

(b)       the Finance Act, 1994 (Designation of Urban Renewal Areas) Order, 1996 ( S.I. No. 55 of 1996 ).

SCHEDULE 1

Article 3

Designated Areas

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Athlone) Order, 1994 ( S.I. No. 372 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Athlone) (No. 2 Order), 1994 ( S.I. No. 422 of 1994 ).

Article 3 of the Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 ( S.I. No. 373 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 ( S.I. No. 373 of 1994 ) as amended by the Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 (Rectification of Area) Order, 1997 (S.I. 70 of 1997).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Bray) Order, 1994 ( S.I. No. 374 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Carlow) Order, 1994 ( S.I. No. 390 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Clonmel) Order, 1994 ( S.I. No. 375 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Cork) Order, 1994 ( S.I. No. 362 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 ( S.I. No. 407 of 1994 ) as amended by the Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 (Rectification of Area) Order, 1997 (S.I. 336 of 1997).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Dundalk) Order, 1994 ( S.I. No. 376 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 ( S.I. No. 378 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Newbridge) Order, 1994 ( S.I. No. 388 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Portlaoise) Order, 1994 ( S.I. No. 389 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Roscommon) Order, 1994 ( S.I. No. 368 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Sligo) Order, 1994 ( S.I. No. 365 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Tralee) Order, 1994 ( S.I. No. 361 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Tullamore) Order, 1994 ( S.I. No. 371 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Waterford) Order, 1994 ( S.I. No. 370 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Wexford) Order, 1994 ( S.I. No. 363 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Wicklow) Order, 1994 ( S.I. No. 367 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) Order, 1995 ( S.I. No. 247 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Cobh) Order, 1995 ( S.I. No. 248 of 1995 ).

The description of Designated Area in Castlebar contained in Part II of the Schedule to the Urban Renewal Act, 1986 , (Designated Areas) Order, 1988, ( S.I. No. 92 of 1988 ).

The descriptions of Designated Areas in Ballina, Drogheda and Ennis contained in Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (No. 2) Order, 1990, ( S.I. No. 289 of 1990 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 ( S.I. No. 378 of 1994 ), as amended by the Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 (Rectification of Area) Order, 1997 (S.I. 337 of 1997).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Enniscorthy) Order, 1994 ( S.I. No. 377 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Galway) Order, 1994 ( S.I. No. 369 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Kilkenny) Order, 1994 ( S.I. No. 379 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Killarney) Order, 1994 ( S.I. No. 380 of 1994 ).

Article 3 of the Urban Renewal Act, 1986 (Designated Areas) (Killarney) Order, 1994 ( S.I. No. 380 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Letterkenny) Order, 1994 ( S.I. No. 381 of 1994 ).

Part II of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Limerick) Order, 1994 Order, 1994 ( S.I. No. 364 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Longford) Order, 1994 ( S.I. No. 382 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Mallow) Order, 1994 ( S.I. No. 383 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Monaghan) Order, 1994 ( S.I. No. 384 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Mullingar) Order, 1994 ( S.I. No. 387 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Navan) Order, 1994 ( S.I. No. 385 of 1994 ).

Article 2 of the Urban Renewal Act, 1986 (Designated Areas) (Nenagh) Order, 1994 ( S.I. No. 386 of 1994 ).

SCHEDULE 2

Article 4

Designated Streets

Part III of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Cork) Order, 1994, ( S.I. No. 362 of 1994 ).

Part IV of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 ( S.I. No. 407 of 1994 ).

The schedule to the Urban Renewal Act, 1986 (Designated Areas) (Galway) Order, 1994 ( S.I. No. 369 of 1994 ).

Part III of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Limerick) Order, 1994, ( S.I. No. 364 of 1994 ).

The Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Waterford) Order, 1994, ( S.I. No. 370 of 1994 ).

SCHEDULE 3

Article 5

Enterprise Areas

Article 4 of the Urban Renewal Act, 1986 (Designated Areas) (Cork) Order, 1994, ( S.I. No. 362 of 1994 ).

Part III of the Schedule to the Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994, ( S.I. No. 407 of 1994 ).

Article 4 of the Urban Renewal Act, 1986 (Designated Areas) (Galway) Order, 1994, ( S.I. No. 369 of 1994 ).

Explanatory Note

(This note is not part of the Instrument and does not purport to be a legal interpretation)

This Order extends the end dates for the application of certain incentives under the 1994 Urban Renewal Scheme to those dates curently specified in the Taxes Consolidation Act, 1997 (as amended by the Finance Acts in subsequent years).

The incentives apply to certain buildings in Enterprise Areas, Designated Areas and Designated Streets.