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 380E
Provisions supplementary to sections 380B to 380D
Section 380E sets out the supplementary rules, definitions and anti-avoidance provisions that underpin the student accommodation reliefs in sections 380B to 380D.
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.