Finance (No.2) Act 2023
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CHAPTER 4 Income Tax, Corporation Tax and Capital Gains Tax | ||
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Amendment of section 97B of Principal Act (deduction for retrofitting expenditure) | ||
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24. Section 97B of the Principal Act is amended— | ||
(a) in subsection (1)— | ||
(i) by the insertion of the following definition: | ||
“ ‘Act of 1982’ means the Housing (Private Rented Dwellings) Act 1982 ;”, | ||
and | ||
(ii) in the definition of “qualifying premises”, by the substitution of the following paragraph for paragraph (b): | ||
“(b) occupied by a tenant under a tenancy registered under Part 7 of the Act of 2004 by the person chargeable, or occupied by a tenant and which is a dwelling to which Part II of the Act of 1982 applies, and”, | ||
(b) in subsection (7)(b), by the substitution of the following subparagraph for subparagraph (i): | ||
“(i) in respect of the qualifying premises concerned, the person chargeable is in breach of their obligations under Part 3 of the Act of 2004 or, as the case may be, of the terms of the tenancy in the case of a dwelling to which Part II of the Act of 1982 applies;”, | ||
and | ||
(c) in subsection (11)(a), by the substitution of the following subparagraph for subparagraph (i): | ||
“(i) in respect of the qualifying premises concerned, that person is in breach of their obligations under Part 3 of the Act of 2004 or, as the case may be, of the terms of the tenancy in the case of a dwelling to which Part II of the Act of 1982 applies,”. |