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 372F
Rented residential accommodation: deduction for certain expenditure on construction
Section 372F provided a deduction against rental income for construction expenditure incurred on qualifying rented residential premises in designated urban renewal areas, but was repealed by Finance Act 2002 and the relief consolidated elsewhere.
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.