Seanad debates
Thursday, 13 March 2008
Finance Bill 2008 (Certified Money Bill): Committee Stage.
12:00 pm
Willie O'Dea (Limerick East, Fianna Fail)
I appreciate that point but there are requirements in place regarding the fulfilment of health and safety regulations. In most cases to which this amendment would be applicable, there is already a requirement for a health and safety certificate. In addition, many claimants for tax relief will have purchased the property involved from the developer and will have no responsibility or control in regard to the construction itself. In other words, the property was built before the claimant acquired an interest in it. Therefore, there is not necessarily a direct link between claimants of tax relief and responsibility for the construction of the building which is the subject of that relief.
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