372O Double rent allowance in respect of rent paid for certain business premises

Summary

This section contained a provision which provided for the availability of a double rent allowance for tax purposes, for rent paid under a bona fide commercial lease, to a person carrying on a qualifying trade or profession (to be specified as such by the Minister for Finance by regulation) in a qualifying premises in a qualifying area.

NB: No trade or profession was specified as qualifying for the purpose of this section, and the section was repealed by section 24(3) Finance Act 2002.

Relevant Date: Finance Act 2021