Taxes Consolidation Act 1997 section 366

Interpretation (Chapter 6)

Section 366 sets out the definitions used in Chapter 6 for the Dublin Docklands Area tax incentive scheme, including what counts as a qualifying area, the qualifying period, market value, and refurbishment.

• Defines the key terms used in the Chapter 6 Dublin Docklands relief scheme.
• Qualifying period ran from 1 July 1997 to 30 June 2000.
• Market value of a building excludes the value attributable to the underlying land.
• Chapter never commenced; repealed by Finance Act 2002 section 24(3)(e).