1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1995
Date-stamp loading
  1. Finance Act, 1995 (No. 8)
  2. Part I Income Tax Corporation Tax and Capital Gains Tax (ss. 1-76)
  3. Chapter III Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas (ss. 46-53)
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Chapter III Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas (ss. 46-53)

Comparing proposed amendment...
Repealed
 46. Interpretation (Chapter III).
Repealed
 47. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
Repealed
 48. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed
 49. Double rent allowance in respect of rent paid for certain business premises.
In force
 49A. Restriction of capital allowances on holiday cottages, holiday apartments, etc.
Repealed
 50. Deduction for certain expenditure on construction of rented residential accommodation.
Repealed
 51. Rented residential accommodation: deduction for expenditure on conversion.
Repealed
 52. Rented residential accommodation: deduction for expenditure on refurbishment.
Repealed
 53. Provisions supplementary to sections 50 to 52.
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