Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
355Disclaimer of capital allowances on holiday cottages, holiday apartments, etc
Summary
This section provides, subject to certain exceptions, that holiday cottages, holiday apartments and othe...
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.