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 372H
Rented residential accommodation: deduction for certain expenditure on refurbishment
Section 372H provided a deduction against rental income for expenditure incurred on refurbishing rented residential accommodation in qualifying urban areas, where the refurbished building contained two or more houses let under qualifying leases.
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.