Part 11 – Capital allowances and expenses for certain road vehicles (ss 373-380)

Contents

Section 373 – Interpretation (Part 11) [TCA 1997 s 373] Section commentary
Section 374 – Capital allowances for cars costing over certain amount [TCA 1997 s 374] Section commentary
Section 375 – Limit on renewals allowance for cars [TCA 1997 s 375] Section commentary
Section 376 – Restriction of deduction in respect of running expenses of cars [TCA 1997 s 376] Section commentary
Section 377 – Limit on deductions, etc for hiring cars [TCA 1997 s 377] Section commentary
Section 378 – Cars: provisions as to hire-purchase, etc [TCA 1997 s 378] Section commentary
Section 379 – Cars: provisions where hirer becomes owner [TCA 1997 s 379] Section commentary
Section 380 – Provisions supplementary to sections 374 to 379 [TCA 1997 s 380] Section commentary

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