Taxes Consolidation Act 1997 section 372

Provisions supplementary to section 371

Section 372 provided supplementary definitions and conditions in support of section 371, which formed part of a tax relief scheme intended to encourage the renewal and redevelopment of the Dublin Docklands Area.

• Section 372 was the supplementary provision to section 371 within the Dublin Docklands Area renewal scheme.
• The qualifying period for the scheme ran from 1 July 1997 to 30 June 2000.
• The scheme was never commenced and no areas were ever designated under it.
• Section 372 was repealed by section 24(3)(e) of the Finance Act 2002 as the legislation had become redundant.