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Taxes Consolidation Act, 1997 (Number 39 of 1997)


350AProvision against double relief.

Where relief is given by virtue of any provision of this Chapter in relation to capital expenditure or other expenditure incurred on, or rent payable in respect of, any building or structure, premises or multi-storey car park, relief shall not be given in respect of that expenditure or that rent under any other provision of the Tax Acts.




Inserted by FA98 s24(1)(e).