Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
271Industrial building allowances
Summary
This section provides for the granting of an industrial building allowance (commonly referred to as an “initial allowance”) to a person who incurs capi...
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.