Chapter 10 – Designated areas of certain towns (ss 372AA-372AJ)

Contents

Section 372AA – Interpretation and application (Chapter 10) [TCA 1997 s 372AA] Section commentary
Section 372AB – Qualifying areas [TCA 1997 s 372AB] Section commentary
Section 372AC – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 372AC] Section commentary
Section 372AD – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 372AD] Section commentary
Section 372AE – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372AE] Section commentary
Section 372AF – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 372AF] Section commentary
Section 372AG – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 372AG] Section commentary
Section 372AH – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 372AH] Section commentary
Section 372AI – Provisions supplementary to sections 372AE to 372AH [TCA 1997 s 372AI] Section commentary
Section 372AJ – Non-application of relief in certain cases and provision against double relief [TCA 1997 s 372AJ] Section commentary

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