Direct Tax Acts, Finance Act 2017

604B Relief for farm restructuringFA13 s48(1); FA14 s49; FA16 s29 FA17 s29(1) [(1) (a) In this section— [“agricultural land” means land used for the purposes of farming but does not include build...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.