Taxes Consolidation Act 1997 section 372J

Provisions supplementary to sections 372F to 372I

Section 372J sets out the supplementary rules — definitions, anti-avoidance conditions, building standards, expenditure timing and appeal rights — that govern the residential reliefs in sections 372F to 372I.

• Defines key terms such as "certificate of reasonable cost", "house" and "total floor area".
• Imposes anti-avoidance conditions on qualifying leases and on occupation by connected persons.
• Requires houses to meet Department of the Environment standards and Ministerial guidelines, and permits inspection.
• Sets rules on what counts as construction expenditure, when it is treated as incurred, and provides for appeals to the Appeal Commissioners.