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Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been repealed.

Repealed by FA02 s24(3)(k).



380J Provision against double relief.

Where relief is given by virtue of any provision of this Part in relation to expenditure incurred on any premises, relief shall not be given in respect of that expenditure under any other provision of the Tax Acts.





Inserted by FA01 s63.



Repealed by FA02 s24(3)(k).