Capital Allowances (Non-residents)
30/11/1998
Query
Are non-residents entitled to claim capital allowances under section 353 Taxes Consolidation Act 1997. Are they entitled to claim industrial buildings allowances under the Seaside Resort Scheme.
Decision
Non-residents are entitled to claim both types of allowances.
Income Tax
Sections 346 and 353, Taxes Consolidation Act, 1997
Origin: Office of the Chief Inspector of Taxes
File ref:it983057