Brian Lenihan Jnr (Dublin West, Fianna Fail)

The purpose of the scheme is urban regeneration. There is no requirement in respect of non-urban regeneration. Section 380W states clearly that where the allowance under the sections has been made to any person in respect of expenditure incurred on the provision of machinery or plant or the construction of a building or structure that was sold by the person without the machinery, building or structure having been used for the purpose of the relevant trade within two years from the date on which it began to be so used, then the allowance under those sections will be withdrawn and all such additional assessments and adjustments will be made.

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