1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 11A Income Tax and Corporation Tax: Deduction for Expenditure on Construction, Conversion and Refurbishment of Certain Residential Accommodation for Certain Students (ss. 380A-380F)
  4. 380F. Provision against double relief.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards
  Version 2 of 2    

380F. Provision against double relief.

Repealed from 1 January 2002

Where relief is given by virtue of any provision of this Part in relation to expenditure incurred on any premises, relief shall not be given in respect of that expenditure under any other provision of the Tax Acts.

 

 

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