Direct Tax Acts, Finance (No. 2) Act 2023
408 Restriction on tax incentives on property investment
FA91 s24; F(TA)A15 s36(4)(e)
(1) In this section –
“property investment scheme” means any scheme or arrangement made for the purpose, or h...
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.