Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
286Increased wear and tear allowances for taxis and cars for short-term hire
Summary
This section provides for a 40 per cent annual rate of wear and tear allowance, on a reducing balance basis,...
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.