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 347
Rented residential accommodation: deduction for certain expenditure on conversion
Section 347 provides for a deduction against rental income for expenditure incurred on converting certain buildings in designated urban renewal areas into rented residential accommodation.
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.