221 Certain payments to National Co-Operative Farm Relief Services Ltd and certain payments made to its members

Section 39 of the Finance Act 2011 abolished the exemption from corporation tax applying to certain grants or payments for farm relief services made by the Minister for Agriculture, Fisheries and Food to the National Co-operative Farm Relief Services body, as well as related payments made by that body to its member co-operatives. The abolition of the exemption applies to payments made on or after 1 January 2011.

Relevant Date: Finance Act 2021