Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
657Averaging of farm profits
Summary
This section provides that, instead of being charged to tax on their farming profits in the normal way (that is, on the profits of a 12-month period ending ...
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.