Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
405Restriction on use of capital allowances on holiday cottages
Summary
This section provides restrictions on the manner in which capital allowances on holiday cottages may be set off against i...
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.