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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
Version 2 of 2

11. Amendment of section 473B of Principal Act (Rent tax credit)

(1) Section 473B of the Principal Act is amended -

(a) by the insertion of the following subsection after subsection (6):

"(6A) Notwithstanding anything in this section, where, in respect of a year of assessment -

(a) an individual is entitled, in respect of a residential property, to an allowance to which subsection (1), (1A) or (1B) of section 836 applies, or

(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property,

this section shall not apply to a qualifying payment made in that year in respect of that residential property.",

(b) by the substitution of the following subsection for subsection (8):

"(8) Where -

(a) a claimant, or

(b) in a case where subsection (4) applies, a claimant's spouse or civil partner,