Taxes Consolidation Act 1997 Schedule 8B

Description of qualifying mid-Shannon areas

Schedule 8B listed the District Electoral Divisions in six counties that qualified as mid-Shannon areas for the purposes of the mid-Shannon Corridor Tourism Infrastructure Investment Scheme under Chapter 12 of Part 10.

• The scheme provided capital allowances for the construction and refurbishment of registered holiday camps and certain other tourism infrastructure facilities in qualifying areas along the mid-Shannon corridor.
• The qualifying areas were defined by reference to named District Electoral Divisions in six counties: Clare, Galway, Offaly, Roscommon, Tipperary and Westmeath.
• Each of the Schedule's six Parts corresponded to one county and listed the specific District Electoral Divisions within that county that qualified.
• Only projects located within the listed District Electoral Divisions were eligible for the capital allowances available under the scheme.