Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
409Capital allowances: room ownership schemes
Summary
This section counteracts certain packaged schemes which involve groups of individuals investing in hotels. Typically such schemes, referred...
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.