1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1992
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  1. Finance Act, 1992 (No. 9)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-88)
  3. Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-39)
  4. 26. Application and amendment of section 241 (wear and tear of machinery, plant, etc.) of Income Tax Act, 1967.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
  Version 3 of 3    

26. Application and amendment of section 241 (wear and tear of machinery, plant, etc.) of Income Tax Act, 1967.

Repealed from 6 April 1997

(1) [deleted]

(2) [deleted]

(3) [deleted]

(4) Section 241 of the Income Tax Act, 1967, is hereby amended, as respects capital expenditure incurred on or after the 24th day of April, 1992, by the insertion of the following subsection after subsection (6):

"(6A) No allowance shall be made under this section in respect of capital expenditure incurred on the construction of a building or structure which is, or which is deemed to be, an industrial building or structure within the meaning of section 255.".

(5) [deleted]

Comparing proposed amendment...
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