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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 337
Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Section 337 gave owner-occupiers in the Temple Bar Area a deduction from total income for expenditure incurred on the construction or refurbishment of a house used as their only or main residence.
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.