Chapter 4 – Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss 402-409E)

Contents

Section 402 – Foreign currency: tax treatment of capital allowances and trading losses of a company [TCA 1997 s 402] Section commentary
Section 403 – Restriction on use of capital allowances for certain leased assets [TCA 1997 s 403] Section commentary
Section 404 – Restriction on use of capital allowances for certain leased machinery or plant [TCA 1997 s 404] Section commentary
Section 405 – Restriction on use of capital allowances on holiday cottages [TCA 1997 s 405] Section commentary
Section 406 – Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation [TCA 1997 s 406] Section commentary
Section 407 – Restriction on use of losses and capital allowances for qualifying shipping trade [TCA 1997 s 407] Section commentary
Section 409 – Capital allowances: room ownership schemes [TCA 1997 s 409] Section commentary
Section 409A – Income tax: restriction on use of capital allowances on certain industrial buildings and other premises [TCA 1997 s 409A] Section commentary
Section 409B – Income tax: restriction on use of capital allowances on certain hotels, etc [TCA 1997 s 409B] Section commentary
Section 409C – Income tax: restriction on use of losses on approved buildings [TCA 1997 s 409C] Section commentary
Section 409D – Restriction of reliefs where individual is not actively participating in certain trades [TCA 1997 s 409D] Section commentary
Section 409E – Income tax: ringfence on use of certain capital allowances on certain industrial buildings and other premises [TCA 1997 s 409E] Section commentary

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