Part 10-0-2 Property-Based Incentive Schemes 1. Introduction This instruction briefly outlines the main property-based tax incentives in Part 10 TCA 1997 that applied in Ireland. For the most part, these are area-based incentive schemes that have both commercial and residential aspects. The instruction deals with the commercial and residential aspects separately. More detailed guidance notes on Section 23 and […]

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.