Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
372ALQualifying period
Summary
This section outlines the “qualifying period” which applies in relation to each residential scheme covered by Chapter 11 i.e. the residential elements of the Urba...
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.