Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

280Temporary disuse of building or structure Summary This section deals with the position which arises when a building or structure which has been in use for the purposes of an industrial trade...
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.