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 346
Rented residential accommodation: deduction for certain expenditure on construction
Section 346 grants landlords a deduction against rental income for construction expenditure on rented residential accommodation located in designated urban renewal areas — the relief commonly known as "section 23" relief.
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.