Taxes Consolidation Act 1997 Schedule 6

Description of Temple Bar area

Schedule 6 defined the boundaries of the Temple Bar Area in Dublin for the purposes of the urban renewal tax reliefs provided under sections 330 to 338.

• The Schedule supported the Temple Bar tax relief scheme in Chapter 2 of Part 10 by setting out the precise geographic area to which those reliefs applied.
• "Thoroughfare" was broadly defined to include any bridge, green, hill, river, or street, and all boundary references were to lines drawn along the centre of each thoroughfare.
• The Temple Bar Area was a defined part of the county borough of Dublin, bounded by the River Liffey to the north, O'Connell Bridge and Westmoreland Street to the east, Dame Street and Lord Edward Street to the south, and Fishamble Street to the west.
• The boundary formed a closed loop starting and ending at the point where the River Liffey was intersected by O'Connell Bridge.

---