Chapter 7 – Qualifying areas (ss 372A-372K)

Contents

Section 372A – Interpretation and application (Chapter 7) [TCA 1997 s 372A] Section commentary
Section 372B – Qualifying areas [TCA 1997 s 372B] Section commentary
Section 372BA – Qualifying streets [TCA 1997 s 372BA] Section commentary
Section 372C – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 372C] Section commentary
Section 372D – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 372D] Section commentary
Section 372E – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 372E] Section commentary
Section 372F – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372F] Section commentary
Section 372G – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 372G] Section commentary
Section 372H – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 372H] Section commentary
Section 372I – Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment [TCA 1997 s 372I] Section commentary
Section 372J – Provisions supplementary to sections 372F to 372I [TCA 1997 s 372J] Section commentary
Section 372K [Non-application of relief in certain cases and provision against double relief] [TCA 1997 s 372K] Section commentary

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