Part 10-0-1 Cross-Reference to Part 9 The provisions that apply to industrial buildings and structures in Part 9 TCA 1997 also apply to the buildings and structures that qualify for relief under the various property-based incentive schemes in Part 10 TCA 1997. Part 9 should therefore be consulted for Tax Instructions that are also relevant for Part 10.

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.