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 372BA
Qualifying streets
Section 372BA empowers the Minister for Finance to designate particular streets as qualifying streets for the purposes of the Living Over The Shop (LOTS) tax incentive scheme.
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.