No 39 of 1997, Sections 370

Section 370 — [Double rent allowance in respect of rent paid for certain business premises.] [section repealed]

Section 371 — [Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.] [section repealed]

Section 372 — [Provisions supplementary to section 371.] [section repealed]

Section 372A — Interpretation and application (Chapter 7).

Section 372B — Qualifying areas.

Section 372BA — Qualifying streets.

Section 372C — Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.

Section 372D — Capital allowances in relation to construction or refurbishment of certain commercial premises.

Section 372E — [ Double rent allowance in respect of rent paid for certain business premises.] [section repealed]

Section 372F — [ Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]

Section 372G — [ Rented residential accommodation: deduction for certain expenditure on conversion.] [section repealed]

Section 372H — [ Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]

Section 372I — [ Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.] [section repealed]

Section 372J — [ Provisions supplementary to sections 372F to 372I.] [section repealed]

Section 372K — Non-application of relief in certain cases and provision against double relief.

Section 372L — Interpretation (Chapter 8).

Section 372M — Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.

Section 372N — Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures.

Section 372O — [ Double rent allowance in respect of rent paid for certain business premises.] [section repealed]

Section 372P — [ Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]

Section 372Q — [ Rented residential accommodation: deduction for certain expenditure on conversion.] [section repealed]

Section 372R — [ Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]

Section 372RA — [ Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.] [section repealed]

Section 372S — [ Provisions supplementary to sections 372P to 372R.] [section repealed]

Section 372T — Non-application of relief in certain cases and provision against double relief.

Section 372U — Interpretation (Chapter 9).

Section 372V — Capital allowances in relation to construction or refurbishment of certain park and ride facilities.

Section 372W — Capital allowances in relation to construction or refurbishment of certain commercial premises.

Section 372X — [Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]

Section 372Y — [Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction.] [section repealed]

Section 372Z — [Provisions supplementary to sections 372X and 372Y.] [section repealed]

Section 372AA — Interpretation and application (Chapter 10).

Section 372AB — Qualifying areas.

Section 372AC — Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.

Section 372AD — Capital allowances in relation to construction or refurbishment of certain commercial premises.

Section 372AE — [Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]

Section 372AF — [Rented residential accommodation: deduction for certain expenditure on conversion.] [section repealed]

Section 372AG — [Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]

Section 372AH — [Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.] [section repealed]

Section 372AI — [Provisions supplementary to sections 372AE to 372AH.] [section repealed]

Section 372AJ — Non-application of relief in certain cases and provision against double relief.

Section 372AK — Interpretation (Chapter 11).

Section 372AL — Qualifying period.

Section 372AM — Grant of certain certificates and guidelines, qualifying and special qualifying premises.

Section 372AN — Eligible expenditure: lessors.

Section 372AO — Qualifying lease.

Section 372AP — Relief for lessors.

Section 372AQ — Qualifying expenditure: owner-occupiers.

Section 372AR — Relief for owner-occupiers.

Section 372AS — Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes.

Section 372AT — [Appeals.] [section deleted]

Section 372AU — Saver for relief due, and for clawback of relief given under, old schemes.

Section 372AV — Continuity.

Section 372AW — Interpretation, applications for approval and certification.

Section 372AX — Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps.

Section 372AY — Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities.

Section 372AZ — Restrictions on relief, non-application of relief in certain cases and provision against double relief.

Section 372AAB — Residential accommodation: allowance to owneroccupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses.

Section 372AAC — Capital allowances in relation to conversion or refurbishment of certain commercial premises.

Section 373 — Interpretation (Part 11).

Section 374 — Capital allowances for cars costing over certain amount.

Section 375 — Limit on renewals allowance for cars.

Section 376 — [Restriction of deduction in respect of running expenses of cars.] [section deleted]

Section 377 — Limit on deductions, etc. for hiring cars.

Section 378 — Cars: provisions as to hire-purchase, etc.

Section 379 — Cars: provisions where hirer becomes owner.

TaxSource Total

Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)