Revenue Note for Guidance

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Revenue Note for Guidance

338 Provisions supplementary to sections 334 to 337


As part of the codification of legislation governing relief, under various tax incentive schemes, for expenditure incurred in relation to residential accommodation sections 334, 335, 336, 337 and 338 were repealed by section 24(3) Finance Act 2002. However, a saving provision in relation to these sections, which preserves title to relief for existing beneficiaries and Revenue’s right to withdraw relief in appropriate circumstances, is contained in Chapter 11 of this Part in section 372AV.

Relevant Date: Finance Act 2021