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Taxes Consolidation Act, 1997 (Number 39 of 1997)


669D Manner of making allowances and charges.

An allowance or charge under this Chapter shall be made to or on a person in taxing the profits or gains from farming but only if at any time in the chargeable period or its basis period the qualifying quota in question was used for the purposes of that trade.




Inserted by FA00 s61(b). With effect from 1 November 2001 per SI 505 of 2001.