1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

11.6Living Over the Shop Scheme TCA97 s372BA The 2001 Finance Act introduced this scheme, which was aimed at providing residential accommodation in the vacant space over commercial premises in th...
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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