1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

10.3Deductions TCA97 s97 In arriving at the chargeable income the following expenses may be deducted from the gross rents receivable: (i) Rent payable on the property. (ii) Rates payable on the p...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016