1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

2.19Rents Paid by Certain Tenants TCA97 s473B For the tax years 2022 to 2025 a rent tax credit has been re-introduced. Tax relief at the standard rate is claimable by tenants for rent paid in res...
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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