| Links from Section 285B | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where a person has incurred qualifying expenditure, and for any chargeable period a wear and tear allowance is to be made under section 284, subsection (2) of that section shall apply as if the reference in paragraph (ad) of that subsection to 12.5 per cent were a reference to 100 per cent. |
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Taxes Consolidation Act, 1997 |
“qualifying premises” has the same meaning as it has in section 843B. |
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| Links to Section 285B (from within TaxSource Total) | ||
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None |
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