Taxes Consolidation Act 1997 Schedule 7

Description of certain enterprise areas

Schedule 7 described the boundaries of three enterprise areas — Cherry Orchard/Gallanstown and Finglas in Dublin, and Rosslare Harbour in Co. Wexford — for the purposes of the capital allowances and other tax reliefs provided by sections 343 and 345. The legislation is now spent.

• The Schedule was divided into four Parts: Part 1 set out interpretation rules for reading the boundary descriptions, and Parts 2 to 4 described the three enterprise areas.
• The three designated areas were Cherry Orchard/Gallanstown (in Dublin city and South Dublin), Finglas (in Dublin city and Fingal), and Rosslare Harbour (in Co. Wexford, comprising the Ballygerry area and the harbour area).
• Each area was defined by a detailed boundary line traced along named roads, railways, canals, motorways and other landmarks, using the interpretation rules in Part 1.
• Under section 340, the Minister for Finance could by order designate additional areas as enterprise areas for the purposes of the same reliefs.

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