Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
667Special provisions for qualifying farmers
Summary
An enhanced rate of stock relief – at 100 per cent instead of the normal 25 per cent – is provided for by this section. It applies to certai...
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.