Taxation Summary, Finance Act 2022

10.5Deduction for Retrofitting Expenditure Finance Act 2022 introduced a new s97B TCA97. This section allows a deduction against Case V rental income for expenses incurred on retrofitting in resp...
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.