The Law and Practice of Irish Stamp Duty, Finance Act 2013

16.5Commercial Woodlands Unlike crops that must be sown every year, trees are generally regarded as fructus naturalis, which is generally treated as part of the land.111 The effect of this is that...
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.