What is Section 50?

» Section 50 is described as a "Section 23" type tax investment, therefore the cost of construction, excluding the site cost, can be used as rental deductions, to be offset against rental profits.

» What deductions are available?

» Can I carry forward unused deductions?

» Can I take all the relief in the first year?

» Will my property be managed?

» How can I be sure that my investment is protected?

» How many students are in the college?

» Who sets the rents for the apartments?

» Can I supply my own fit-out?

» How is the rent paid?

» Can I sell my apartment during the 10-year period?

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