1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

2.31Significant Buildings and Gardens TCA97 s482 Relief from income tax is available to the owner or occupier (and not for passive investors) of an “approved building” for certain expenditure on ...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016