1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

15.2Averaging of Farm Profits 15.2.1General TCA97 s657 An individual may elect that his/her farming profits chargeable to income tax are to be computed by reference to an average of the pro...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016