Chapter 11 – Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss 372AK-372AV)

Contents

Section 372AK – Interpretation (Chapter 11) [TCA 1997 s 372AK] Section commentary
Section 372AL – Qualifying period [TCA 1997 s 372AL] Section commentary
Section 372AM – Grant of certain certificates and guidelines, qualifying and special qualifying premises [TCA 1997 s 372AM] Section commentary
Section 372AN – Eligible expenditure: lessors [TCA 1997 s 372AN] Section commentary
Section 372AO – Qualifying lease [TCA 1997 s 372AO] Section commentary
Section 372AP – Relief for lessors [TCA 1997 s 372AP] Section commentary
Section 372AQ – Qualifying expenditure: owner occupiers [TCA 1997 s 372AQ] Section commentary
Section 372AR – Relief for owner occupiers [TCA 1997 s 372AR] Section commentary
Section 372AS – Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes [TCA 1997 s 372AS] Section commentary
Section 372AT – Appeals [TCA 1997 s 372AT] Section commentary
Section 372AU – Saver for relief due, and for clawback of relief given under old schemes [TCA 1997 s 372AU] Section commentary
Section 372AV – Continuity [TCA 1997 s 372AV] Section commentary

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