Taxes Consolidation Act 1997 section 336

Rented residential accommodation: deduction for certain expenditure on refurbishment

Section 336 provided a "section 23-type" rental deduction for expenditure incurred on the refurbishment of certain residential buildings in the Temple Bar Area of Dublin, allowing the cost to be set against rental income from the refurbished houses.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.