Income Tax, Finance Act 2010
10.10Ships
Ships qualify for the normal capital allowances available on plant and machinery.
TCA s407
Section 407 TCA 1997 ring fences capital allowances on qualifying ships. Such capital allowan...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.