Part 11A – Income tax and corporation tax: deduction For expenditure on construction, conversion and refurbishment of certain residential accommodation for certain students (ss 380A-380F)

Contents

Section 380A – Interpretation (Part 11A) [TCA 1997 s 380A] Section commentary
Section 380B – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 380B] Section commentary
Section 380C – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 380C] Section commentary
Section 380D – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 380D] Section commentary
Section 380E – Provisions supplementary to sections 380B to 380D [TCA 1997 s 380E] Section commentary
Section 380F – Provision against double relief [TCA 1997 s 380F] Section commentary

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