Part 11D – Income tax and corporation tax: reliefs for the removal and relocation of certain industrial facilities (ss 380Q-380X)

Contents

Section 380Q – Interpretation (Part 11D) [TCA 1997 s 380Q] Section commentary
Section 380R – Relocation allowance [TCA 1997 s 380R] Section commentary
Section 380S – Additional allowance for relocation expenditure [TCA 1997 s 380S] Section commentary
Section 380T – Allowance for machinery or plant [TCA 1997 s 380T] Section commentary
Section 380U – Allowances in respect of certain buildings [TCA 1997 s 380U] Section commentary
Section 380V – Improvement [TCA 1997 s 380V] Section commentary
Section 380W – Supplementary provisions [TCA 1997 s 380W] Section commentary
Section 380X – Restrictions on relief non-application of relief in certain cases [TCA 1997 s 380X] Section commentary

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