Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
272Writing-down allowances
Summary
An industrial building writing-down allowance (also known as an industrial building “annual allowance”) is given to a person who at the end of a chargeable pe...
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.