Revenue Note for Guidance

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Revenue Note for Guidance

372S Provisions supplementary to sections 372P to 372R

Summary

As part of the codification of legislation governing relief, under various tax incentive schemes, for expenditure incurred in relation to residential accommodation sections 372P, 372Q, 372R, 372RA and 372S were repealed by section 24(3) Finance Act 2002.

The provisions of these sections and of the legislation governing relief in relation to residential accommodation under a number of other schemes, where the qualifying period had not expired, were consolidated by Finance Act 2002 and are now contained in Chapter 11 of this Part.

Relevant Date: Finance Act 2020