Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
102AAgricultural and business property: development land
Summary
This section provides that, where agricultural relief or business relief has been granted in respect of the development value of ...
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.