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Taxes Consolidation Act 1997 section 331
Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 331 provided accelerated capital allowances for the construction or refurbishment of certain industrial buildings or structures (principally hotels, but also factories, mills and similar premises) located in the Temple Bar Area during the qualifying period. The section is now spent, but allowances given under it may still feature in older capital allowance computations.
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