Chapter 3 – Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas (ss 339-350A)

Contents

Section 339 – Interpretation (Chapter 3) [TCA 1997 s 339] Section commentary
Section 340 – Designated areas, designated streets and enterprise areas [TCA 1997 s 340] Section commentary
Section 341 – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 341] Section commentary
Section 342 – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 342] Section commentary
Section 343 – Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas [TCA 1997 s 343] Section commentary
Section 344 – Capital allowances in relation to construction or refurbishment of certain multi-storey car parks [TCA 1997 s 344] Section commentary
Section 345 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 345] Section commentary
Section 346 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 346] Section commentary
Section 347 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 347] Section commentary
Section 348 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 348] Section commentary
Section 349 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 349] Section commentary
Section 350 – Provisions supplementary to sections 346 to 349 [TCA 1997 s 350] Section commentary
Section 350A – Provision against double relief [TCA 1997 s 350A] Section commentary

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