Revenue Note for Guidance

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Revenue Note for Guidance

372J Provisions supplementary to sections 372F to 372I


As part of the codification of legislation governing relief, under various tax incentive schemes, for expenditure incurred in relation to residential accommodation sections 372F, 372G, 372H, 372I and 372J were repealed by section 24(3) Finance Act 2002.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 2021