Taxes Consolidation Act 1997 Schedule 5

Description of Custom House Docks area

Schedule 5 described the geographic boundary of the Custom House Docks Area in Dublin for the purposes of the urban renewal tax reliefs provided by sections 322 to 329.

• The Schedule defined "thoroughfare" broadly to include roads, streets, lanes, quays, bridges, rivers and various other types of public way.
• Any reference to a line drawn along a thoroughfare meant a line drawn along the centre of that thoroughfare, and projections and intersection points were determined on the same centre-line basis.
• The Custom House Docks Area was defined as a specific part of the county borough of Dublin, bounded by a line running from Custom House Quay northward along Memorial Road and Amiens Street, eastward along Sheriff Street Lower and Commons Street, and back westward along the northern boundary of Custom House Quay.
• Under section 322, the Minister for Finance had the power to make orders extending the Custom House Docks Area beyond the boundary set out in this Schedule.