Taxes Consolidation Act, 1997 (Number 39 of 1997)
664 Relief for certain income from leasing of farm land.
[ITA67 s195B(3) and (6); FA85 s10, FA87 s2, FA91 s10; FA93 s10(1); FA96 s10, s132(1) and Sch5 PtI par14]
(1) (a) In this section—
[42]>
[32]>
“[39]>EU Single Payment Scheme<[39][39]>EU Basic Payment Scheme<[39]” means the scheme administered by the Minister for Agriculture, Food and the Marine under Regulation (EU) No. 1307/2013 of the European Parliament and of the Council of 17 December 20131, amended by Commission Delegated Regulation (EU) No. 639/2014 of 11 March 20142, Commission Delegated Regulation (EU) 994/2014 of 13 May 20143, Commission Delegated Regulation (EU) 1001/2014 of 18 July 20144, Commission Delegated Regulation (EU) 1378/2014 of 17 October 20145 and Commission Delegated Regulation (EU) 2015/851 of 27 March 20156;
<[32]
<[42]
[43]>
“EU Basic Income Support for Sustainability” means the scheme administered by the Minister for Agriculture, Food and the Marine under Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 20211;
<[43]
“farm land” means land in the State wholly or mainly occupied for the purposes of husbandry and includes a building (other than a building or part of a building used as a dwelling) situated on the land and used for the purposes of farming that land;
“lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;
[45]>
“own”, in relation to farm land, includes holding a leasehold interest in farm land;
<[45]
“qualifying lease” means a lease of farm land which is—
(i) in writing or evidenced in writing,
(ii) for a definite term of 5 years or more, and
(iii) made on an arm’s length basis between a qualifying lessor or qualifying lessors and a lessee or lessees who is, or each of whom is, a qualifying lessee in relation to the qualifying lessor or the qualifying lessors;
[26]>
“qualifying lessee”, in relation to a qualifying lessor or qualifying lessors, means an individual—
(i) who is not connected with the qualifying lessor or with any of the qualifying lessors, and
(ii) who uses any farm land leased by him or her from the qualifying lessor or the qualifying lessors for the purposes of a trade of farming carried on by him or her solely or in partnership;
<[26]
[26]>
“qualifying lessee”, in relation to a qualifying lessor or qualifying lessors, means, as the case may be—
(i) an individual who—
(I) is not connected with the qualifying lessor or with any of the qualifying lessors, and
(II) uses any farm land leased from the qualifying lessor or the qualifying lessors for the purpose of a trade of farming carried on solely or in partnership,
or
(ii) a company which—
(I) is not connected with the qualifying lessor or with any of the qualifying lessors,
(II) is not controlled either directly or indirectly by any person who is connected with the qualifying lessor or with any of the qualifying lessors, and
(III) uses any farm land leased from the qualifying lessor or the qualifying lessors for the purpose of a trade of farming carried on solely or in partnership;
<[26]
“qualifying lessor” means an individual who—
[27]>
(i) is aged [13]>55 years<[13][13]>40 years<[13] or over or is permanently incapacitated by reason of mental or physical infirmity from carrying on a trade of farming, and
<[27]
(ii) has not after the 30th day of January, 1985, leased the farm land which is the subject of the qualifying lease from a person or persons, who is or are, or one of whom is, connected with him or her, on terms which are not such as might have been expected to be included in a lease if the negotiations for the lease had been at [46]>arm’s length;<[46][46]>arm’s length, and<[46]
[47]>
(iii) subject to paragraph (aa), has owned the farm land referred to in that paragraph for a continuous period of not less than 7 years beginning on the date of the contract to purchase the farm land concerned.
<[47]
[45]>
“relevant lease” means a lease of farm land which is for a definite term of 50 years or more;
<[45]
“the specified amount”, in relation to any surplus or surpluses (within the meaning of section 97(1)) arising in respect of the rent or the rents from any farm land let under a qualifying lease or qualifying leases, means, subject to paragraph (b), the lesser of—
(i) the amount of that surplus or the aggregate amount of those surpluses,
(ii) as respects a qualifying lease or qualifying leases made—
(I) in the period beginning on the 6th day of April, 1985, and ending on the 19th day of January, 1987, [1]>£2,000<[1][1]>€2,539.48<[1],
(II) in the period beginning on the 20th day of January, 1987, and ending on the 31st day of December, 1987, [2]>£2,800<[2][2]>€3,555.27<[2],
(III) in the period beginning on the 1st day of January, 1988, and ending on the 29th day of January, 1991, [3]>£2,000<[3][3]>€2,539.48<[3],
(IV) in the period beginning on the 30th day of January, 1991, and ending on the 22nd day of January, 1996—
(A) [4]>£4,000<[4][4]>€5,078.95<[4], in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) [5]>£3,000<[5][5]>€3,809.21<[5], [14]>in any other case, or<[14][14]>in any other case,<[14]
[15]>
(V) on or after the 23rd day of January, 1996—
(A) [6]>£6,000<[6][6]>€7,618.43<[6], in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) [7]>£4,000<[7][7]>€5,078.95<[7], in any other case,
<[15]
[15]>
(V) in the period beginning on 23 January 1996, and ending on 31 December 2003—
(A) €7,618.43, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) €5,078.95, in any other case,
[21]>
or
<[21]
[22]>
(VI) on or after 1 January 2004—
(A) €10,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) €7,500, in any other case,
<[22]
<[15]
[22]>
(VI) in the period beginning on 1 January 2004 and ending on 31 December 2005—
(A) €10,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) €7,500, in any other case,
[17]>
or
<[17]
[18]>
(VII) on or after 1 January 2006—
(A) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) €12,000, in any other case,
<[18]
[18]>
(VII) in the period beginning on 1 January 2006 and ending on 31 December 2006—
(A) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(B) €12,000, in any other case,
[33]>
or
<[33]
(VIII) [28]>on or after 1 January 2007<[28][28]>in the period beginning on 1 January 2007 and ending on 31 December 2014<[28]—
(A) €20,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 10 years or more,
(B) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, other than a case to which clause (A) applies, and
(C) €12,000, in any other [34]>case,<[34][34]>case, or<[34]
<[18]
[29]>
(IX) on or after 1 January 2015—
(A) €40,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 15 years or more,
(B) €30,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 10 years or more, other than a case to which clause (A) applies,
(C) €22,500, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, other than a case to which either clause (A) or clause (B) applies, and
(D) €18,000, in any other case,
<[29]
<[22]
and
(iii) where the rent or rents was or were not receivable in respect of a full year’s letting or lettings, such amount as bears to the amount determined in accordance with [19]>clause (I), (II), (III), (IV) or (V), as may be appropriate, of subparagraph (ii)<[19][19]>subparagraph (I), (II), (III), (IV), (V), (VI), (VII)[30]>or (VIII),<[30][30]>, (VIII) or (IX),<[30] as may be appropriate, of paragraph (ii) of this definition<[19] the same proportion as the amount of the rent or the aggregate amount of the rents bears to the amount of the rent or the aggregate amount of the rents which would be receivable for a full year’s letting or lettings.
[48]>
(aa) (i) Subject to subsections (1A) to (1D), paragraph (iii) of the definition of “qualifying lessor” shall apply to an individual who purchased farm land pursuant to a contract entered into on or after 1 January 2024 for a consideration equal to the market value of the farm land at the date of the purchase of that farm land.
(ii) The reference in subparagraph (i) to the purchase by an individual of farm land shall be read as including a reference to the acquisition by an individual of a leasehold interest in farm land under a relevant lease and the reference in that subparagraph to the date of the purchase shall be read as including a reference to the date on which a relevant lease in respect of farm land is granted.
<[48]
(b) Where the income of a qualifying lessor consists of or includes rent or rents—
(i) from a qualifying lease or qualifying leases made in the period beginning on the 20th day of January, 1987, and ending on the 31st day of December, 1987, and from a qualifying lease made—
(I) in the period beginning on the 6th day of April, 1985, and ending on the 19th day of January, 1987, or
(II) in the period beginning on the 1st day of January, 1988, and ending on the 29th day of January, 1991,
the specified amount shall not exceed [8]>£2,800<[8][8]>€3,555.27<[8];
(ii) from a qualifying lease or qualifying leases made in the period beginning on the 30th day of January, 1991, and ending on the 22nd day of January, 1996, and from a qualifying lease made before the 30th day of January, 1991, the specified amount shall not exceed—
(I) [9]>£4,000<[9][9]>€5,078.95<[9], in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) [10]>£3,000<[10][10]>€3,809.21<[10], in any other case;
[16]>
(iii) from a qualifying lease or qualifying leases made on or after the 23rd day of January, 1996, and from a qualifying lease made at any other time, the specified amount shall not exceed—
(I) [11]>£6,000<[11][11]>€7,618.43<[11], in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) [12]>£4,000<[12][12]>€5,078.95<[12], in any other case.
<[16]
[16]>
(iii) from a qualifying lease or qualifying leases made in the period beginning on 23 January 1996, and ending on 31 December 2003, and from a qualifying lease made before 23 January 1996, the specified amount shall not exceed—
(I) €7,618.43, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) €5,078.95, in any other case;
[23]>
(iv) from a qualifying lease or qualifying leases made on or after 1 January 2004, and from a qualifying lease made at any other time, the specified amount shall not exceed—
(I) €10,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) €7,500, in any other case.
<[23]
[23]>
(iv) from a qualifying lease or qualifying leases made in the period beginning on 1 January 2004, and ending on 31 December 2005, and from a qualifying lease made before 1 January 2004, the specified amount shall not exceed—
(I) €10,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) €7,500, in any other case;
[20]>
(v) from a qualifying lease or qualifying leases made on or after 1 January 2006, and from a qualifying lease made at any other time, the specified amount shall not exceed—
(I) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) €12,000, in any other case.
<[20]
[20]>
(v) from a qualifying lease or qualifying leases made in the period beginning on 1 January 2006 and ending on 31 December 2006, and from a qualifying lease made before 1 January 2006, the specified amount shall not exceed—
(I) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, and
(II) €12,000, in any other case;
[31]>
(vi) from a qualifying lease or qualifying leases made on or after 1 January 2007, and from a qualifying lease made at any other time, the specified amount shall not exceed—
(I) €20,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 10 years or more,
(II) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, other than a case to which clause (I) applies, and
(III) €12,000, in any other case.
<[31]
[31]>
(vi) from a qualifying lease or qualifying leases made in the period beginning on 1 January 2007 and ending on 31 December 2014, and from a qualifying lease made before 1 January 2007, the specified amount shall not exceed—
(I) €20,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 10 years or more,
(II) €15,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, other than a case to which clause (I) applies, and
(III) €12,000, in any other case;
(vii) from a qualifying lease or qualifying leases made on or after 1 January 2015, and from a qualifying lease made at any other time, the specified amount shall not exceed—
(I) €40,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 15 years or more,
(II) €30,000, in a case where the qualifying lease or qualifying leases is or are for a definite term of 10 years or more, other than a case to which clause (I) applies,
(III) €22,500, in a case where the qualifying lease or qualifying leases is or are for a definite term of 7 years or more, other than a case to which either clause (I) or clause (II) applies, and
(IV) €18,000, in any other case.
<[31]
<[20]
<[23]
<[16]
[49]>
(1A) (a) Where an individual referred to in subsection (1)(aa)(i)—
(i) within a period of 7 years from the date of the purchase referred to in subsection (1)(aa), transfers the farm land, in whole or in part (in this subsection referred to as the ‘transferred farm land’), other than by way of purchase for a consideration equal to the market value of the transferred farm land at the date of the transfer, to a person (in this subsection referred to as the ‘transferee’) who is connected with the individual, and
(ii) it is reasonable to consider that the main purpose, or one of the main purposes, of the transfer referred to in subparagraph (i) is to avoid the application to the individual of paragraph (iii) of the definition in subsection (1) of ‘qualifying lessor’ in respect of the transferred farm land,
then—
(I) the transferred farm land shall be treated as having been purchased by the transferee for a consideration equal to its market value at the date of the transfer,
(II) for the purposes of subparagraph (i) of paragraph (aa) of subsection (1), a reference in that subparagraph to the date of the purchase shall be read as a reference to the date of the transfer, and
(III) paragraph (iii) of the definition in subsection (1) of “qualifying lessor” shall apply to the transferee in respect of the transferred farm land and the reference in that paragraph to the date of the contract to purchase the farm land shall be read as a reference to the date of the transfer of the farm land to the transferee.
(b) Where, within the period of 7 years from the date of the purchase referred to in subsection (1)(aa)—
(i) the transferee transfers the transferred farm land, in whole or in part, other than by way of purchase for a consideration equal to its market value, to a person connected with the individual (in this subsection referred to as a ‘subsequent transferee’), and
(ii) it is reasonable to consider that the main purpose, or one of the main purposes, of the transfer referred to in subparagraph (i) is to avoid the application to the transferee of paragraph (iii) of the definition in subsection (1) of “qualifying lessor” in respect of the transferred farm land,
then—
(I) the transferred farm land shall be treated as having been purchased by the subsequent transferee for a consideration equal to its market value at the date of the transfer to the subsequent transferee,
(II) for the purposes of subparagraph (i) of paragraph (aa) of subsection (1), a reference in that subparagraph to the date of the purchase shall be read as a reference to the date of the transfer to the subsequent transferee, and
(III) paragraph (iii) of the definition in subsection (1) of “qualifying lessor” shall apply to the subsequent transferee in respect of the transferred farm land and the reference in that paragraph to the date of the contract to purchase the farm land shall be read as a reference to the date of the transfer of the farm land to the subsequent transferee.
(c) Paragraph (b) shall, with any necessary modifications, apply in respect of any transfer by a subsequent transferee to another person as it does to a transfer by a transferee to a subsequent transferee under that paragraph.
(d) In this subsection, references to the transfer of farm land, in whole or in part, shall be read as including references to the grant of a leasehold interest in the farm land, in whole or in part, and, where the context requires, references to—
(i) the transferee shall be read as a reference to the person to whom the lease has been granted,
(ii) the person transferring the farm land shall be read as a reference to the person granting the leasehold interest in the farm land, and
(iii) the date of the transfer shall be read as a reference to the date on which the leasehold interest in the farm land is granted.
(1B) (a) Where, as part of, or in connection with, a scheme or arrangement—
(i) farm land is acquired (in this subsection referred to as the ‘acquired farm land’) by an individual on or after 1 January 2024 from a person (not being an individual) with whom the individual is connected,
(ii) the farm land is acquired by the individual other than by way of purchase for a consideration equal to its market value at the date of the acquisition, and
(iii) it is reasonable to consider that the main purpose, or one of the main purposes, of the scheme or arrangement is to avoid the application to the individual of paragraph (iii) of the definition in subsection (1) of “qualifying lessor” in respect of the acquired farm land,
then—
(I) the acquired farm land shall be treated as having been purchased by the individual for a consideration equal to its market value at the date of the acquisition,
(II) for the purposes of subparagraph (i) of paragraph (aa) of subsection (1), a reference in that subparagraph to the date of the purchase shall be read as a reference to the date of the acquisition, and
(III) paragraph (iii) of the definition in subsection (1) of “qualifying lessor” shall apply to the individual in respect of the farm land and the reference in that paragraph to the date of the contract to purchase the farm land shall be read as a reference to the date of the acquisition of the farm land by the individual.
(b) In this subsection, ‘acquire’, in relation to farm land, includes the acquisition of a leasehold interest in farm land and a reference in this subsection to the date of the acquisition shall, in relation to farm land, be read as including a reference to the date on which a leasehold interest in farm land was granted.
(1C) (a) Where, on or after 1 January 2024, an individual purchases farm land pursuant to a contract entered into on or after that date, from a person who is not connected with the individual for a consideration that is greater or less than the market value of the farm land on the date of the purchase, then—
(i) the farm land shall be treated as having been purchased by the individual for a consideration equal to its market value at the date of the purchase, and
(ii) paragraph (iii) of the definition in subsection (1) of “qualifying lessor” and, where applicable, paragraph (a)(i) of subsection (1A), shall apply to the individual.
(b) Where, as part of a scheme or arrangement entered into between an individual and another person in respect of farm land purchased by the individual pursuant to a contract entered into on or after 1 January 2024 (in this paragraph referred to as the ‘first-mentioned farm land’)—
(i) the individual acquires farm land from such other person (in this paragraph referred to as the ‘second-mentioned farm land’) in exchange for the first-mentioned farm land, and
(ii) it is reasonable to consider that the main purpose, or one of the main purposes, of the scheme or arrangement is to avoid the application to the individual of paragraph (iii) of the definition in subsection (1) of “qualifying lessor” in respect of the first-mentioned farm land,
then—
(I) the second-mentioned farm land shall be treated as having been purchased by the individual for a consideration equal to its market value at the date of the acquisition of that farm land by the individual, and
(II) paragraph (iii) of the definition in subsection (1) of “qualifying lessor” and, where applicable, subsection (1A)(a)(i), shall apply to the individual in respect of the second-mentioned farm land.
(c) In this subsection, ‘acquire’, in relation to farm land, includes the acquisition of a leasehold interest in farm land and a reference in this subsection to the date of the acquisition shall, in relation to farm land, be read as including a reference to the date on which a leasehold interest in farm land was granted.
(1D) Paragraph (iii) of the definition in subsection (1) of “qualifying lessor” shall not apply in respect of an individual who enters into a qualifying lease by reason of the death of the individual’s spouse or civil partner and the spouse or civil partner jointly owned the farm land with the individual immediately before the death of the spouse or civil partner.
<[49]
(2) Where for any year of assessment—
(a) the total income of a qualifying lessor consists of or includes any profits or gains chargeable to tax under Case V of Schedule D, and
(b) any surplus or surpluses (within the meaning of section 97(1)) arising in respect of the rent or rents from any farm land let under a qualifying lease or qualifying leases has been or have been taken into account in computing the amount of those profits or gains,
the qualifying lessor shall in determining that total income be entitled to a deduction of the lesser of—
(i) the specified amount in relation to the surplus or surpluses, and
(ii) the amount of the profits or gains.
[25]>
(3) The amount of any deduction due under subsection (2) shall—
(a) where by virtue of section 1017 a woman’s income is deemed to be her husband’s income, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section, or
(b) where by virtue of section 1017 a man’s income is deemed to be his wife’s income, be determined separately as regards the part of her income which is hers by virtue of that section and the part which is hers apart from that section,
and where section 1023 applies any deduction allowed by virtue of subsection (2) shall be allocated to the person and to his or her spouse as if they were not married.
<[25]
[25]>
(3) The amount of any deduction due under subsection (2) shall—
(a) where by virtue of section 1017 a woman’s income is deemed to be her husband’s income, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section,
(b) where by virtue of section 1017 a man’s income is deemed to be his wife’s income, be determined separately as regards the part of her income which is hers by virtue of that section and the part which is hers apart from that section, or
(c) where by virtue of section 1031C an individual’s income is deemed to be his or her civil partner’s income, be determined separately as regards the part of his or her income which is his or hers by virtue of that section and the part which is his or hers apart from that section,
and where section 1023 or 1031H, as the case may be, applies, any deduction allowed by virtue of subsection (2) shall be allocated to the person and to his or her spouse or civil partner as if they were not married or civil partners.
<[25]
(4)(a) For the purposes of subsection (2), where a single qualifying lease relates to both farm land and other property, goods or services, only such amount, if any, of the surplus arising in respect of the rent payable under the lease [37]>as is determined by the inspector and after such apportionments of rent, expenses and other deductions as are necessary, according to the best of the inspector’s knowledge and judgment, to be properly attributable to the lease of the farm land<[37][37]>as is properly attributable to the lease of the farm land, and after such apportionments of rent, expenses and other deductions as are necessary,<[37] shall be treated as a surplus arising in respect of a rent from farm land let under a qualifying lease.
[38]>
(b) Any amount which by virtue of paragraph (a) is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing or the rehearing of an appeal against that determination.
<[38]
(5) For the purposes of determining the amount of any relief to be granted under this section, the inspector may by notice in writing require the lessor to furnish such information as the inspector considers necessary.
(6)(a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under this section.
[24]>
(7) Notwithstanding any other provisions of the Tax Acts, for the purposes of determining the amount of any relief to be granted under this section, any payment received by the lessor, relating to the leasing of farm land under a qualifying lease, which is in consequence of the receipt or the expected receipt by the lessee of a payment relating to that farm land under the [40]>EU Single Payment Scheme<[40][44]>[40]>EU Basic Payment Scheme<[40]<[44][44]>EU Basic Income Support for Sustainability<[44] [35]>operated by the Department of Agriculture and Food under Council Regulation (EC) No. 1782/2003 of 29 September 20031<[35], will be treated as rent from farm land.
<[24]
[36]>
(8)A lease which would otherwise be a qualifying lease shall not be a qualifying lease if—
[41]>
(a)a qualifying lessee of the lease (the ‘first mentioned lease’), or a person connected with that qualifying lessee of the first mentioned lease, is a qualifying lessor of another qualifying lease (the ‘second mentioned lease’) where the qualifying lessee of the first mentioned lease is a qualifying lessor of the second mentioned lease,
(b)a qualifying lessee of the lease (the ‘first mentioned lease’) is a qualifying lessor of another qualifying lease (the ‘second mentioned lease’) where that qualifying lessee of the first mentioned lease, or a person connected with that qualifying lessee, is a qualifying lessor of the second mentioned lease, or
<[41]
[41]>
(a) a qualifying lessee of the lease (in this paragraph referred to as the ‘first mentioned lease’), or a person connected with that qualifying lessee of the first mentioned lease, is a qualifying lessor of another qualifying lease (in this paragraph referred to as the ‘second mentioned lease’) where the qualifying lessor of the first mentioned lease is a qualifying lessee of the second mentioned lease,
(b) a qualifying lessee of the lease (in this paragraph referred to as the ‘first mentioned lease’) is a qualifying lessor of another qualifying lease (in this paragraph referred to as the ‘second mentioned lease’) where that qualifying lessor of the first mentioned lease, or a person connected with that qualifying lessor, is a qualifying lessee of the second mentioned lease, or
<[41]
(c)the farm land which is the subject of the lease is farmed, in whole or in part, by the qualifying lessor.
<[36]
Footnotes
[43]>
[32]>
1OJ No. L347, 20.12.2013, p.865
2OJ No. L181, 20.6.2014, p.1
3OJ No. L280, 24.9.2014, p.1
4OJ No. L281, 25.9.2014, p.1
5OJ No. L367, 23.12.2014, p.16
6OJ No. L135, 2.6.2015, p.8
<[32]
<[43]
[43]>
1OJ No. L435, 6.12.2021, p.1
<[43]
[35]>
[24]>
1 OJ No. L270 of 21.10.2003, p.1
<[24]
<[35]
[13]
Substituted by FA04 s14(1)(a)(i). Applies and has effect as on and from 1 January 2004.
[14]
Substituted by FA04 s14(1)(a)(ii)(I). Applies and has effect as on and from 1 January 2004.
[15]
Substituted by FA04 s14(1)(a)(ii)(II). Applies and has effect as on and from 1 January 2004.
[37]
Substituted by F(TA)A15 s37(8)(d)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
[38]
Deleted by F(TA)A15 s37(8)(d)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.