#1500879
“ciallaíonn ‘foirgneamh réamh-mhonarchan’ foirgneamh monarchan—
"'advance factory building' means a factory building the construction of which is—
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#1500903
(i) gur foirgneamh réamh-mhonarchan an foirgneamh nó gur foirgneamh réamh-mhonarchan a bheidh ann, agus
(i) that the building is or will be an advance factory building, and [GA]
#1500953
(b) mar thagairtí a fholaíonn foirgniú agus léasú foirgnimh réamh-mhonarchan: [EN]
( b ) as including the construction and the leasing of an advance factory building:
#1500939
“(iiib) maidir le suibscríobh le haghaidh scaireanna cáilithe a dhéanfar ar dháta rite an Achta Airgeadais, 1990 , nó dá éis, foirgniú agus léasú foirgnimh réamh-mhonarchan,”,
"(iiib) in respect of a subscription for eligible shares made on or after the passing of the Finance Act, 1990 , the construction and the leasing of an advance factory building,",
#1500943
“(II) léasú talún nó foirgneamh (seachas léasú foirgnimh réamh-mhonarchan), nó”,
"(II) the leasing of land or buildings (other than the leasing of an advance factory building), or",
#1500897
“(ii) d'fhonn fostaíocht a chruthú nó a chothabháil sa chuideachta nó, i gcás oibríochtaí trádála cáilitheacha lena mbaineann alt 16 (2) (a) (iiib) (arna chur isteach leis an Acht Airgeadais, 1990 ) i gcuideachta atá faoi chonradh chun an foirgneamh réamh-mhonarchan lena mbaineann a fhoirgniú nó i gcuideachta a théann faoi léas chun é a úsáid, nó iontu araon:”,
"(ii) with a view to the creation or maintenance of employment in the company or, in the case of qualifying trading operations to which section 16 (2) ( a ) (iiib) (inserted by the Finance Act, 1990 ) relates, in either or both a company contracted to construct the advance factory building concerned and a company which enters into a lease for its use:",
#1500901
“Ar choinníoll freisin, i gcás gur úsáideadh an t-airgead a cruinníodh nó go bhfuil sé á úsáid, nó go mbeartaítear é a úsáid, chun foirgneamh réamh-mhonarchan a fhoirgniú agus a léasú, go mbeidh ar áireamh san fhianaise sin a dúradh deimhniú ó ghníomhaireacht forbartha tionscail á dheimhniú gur shásaigh sí í féin—
"Provided also that where the money raised was used, is being used, or is intended to be used, for the purpose of the construction and the leasing of an advance factory building, the aforementioned evidence shall include a certificate by an industrial development agency certifying that it has satisfied itself—
#1500905
(ii) (I) go bhfuil nó go mbeidh an foirgneamh réamh-mhonarchan suite i limistéar a raibh nó a bhfuil, ar bhonn treoirlínte ar ar chomhaontaigh sí féin agus an tAire Tionscail agus Tráchtála nó Aire na Gaeltachta (de réir mar is cuí sna himthosca) agus le toiliú an Aire Airgeadais, gá ar leith aige le forbairt agus le deiseanna fostaíochta a chruthú ann, agus
[GA] (I) the advance factory building is or will be situated in an area which, on the basis of guidelines agreed between it and the Minister for Industry and Commerce or the Minister for the Gaeltacht (as may be appropriate in the circumstances) and with the consent of the Minister for Finance, was or is in particular need of development and of the creation of opportunities for employment, and
#1500913
“Ar choinníoll, i gcás oibríochtaí trádála cáilitheacha lena mbaineann alt 16 (2) (a) (iiib) (arna chur isteach leis an Acht Airgeadais, 1990 ), go measfar gur thosaigh an trádáil ar an dáta ar ar thosaigh foirgniú an fhoirgnimh réamh-mhonarchan lena mbaineann.”,
"Provided that, in the case of qualifying trading operations to which section 16 (2) (a) (iiib) (inserted by the Finance Act, 1990 ) relates, the trade shall be deemed to have commenced on the date on which the construction of the advance factory building commenced.",