Taxes Consolidation Act, 1997 (Number 39 of 1997)
OTHER SPECIAL PROVISIONS
Farming and Market Gardening
Interpretation and general
654 Interpretation (Part 23).
[ITA67 s54(1); FA74 s13(1); FA75 s12; FA78 s12(1); FA83 s120 and Sch4]
In this Part other than in section 664—
“farming” means farming farm land, that is, land in the State wholly or mainly occupied for the purposes of husbandry, other than market garden land;
“market garden land” means land in the State occupied as a nursery or garden for the sale of the produce (other than land used for the growth of hops), and “market gardening” shall be construed accordingly;
“occupation”, in relation to any land other than market garden land, means having the use of that land or having the right by virtue of any easement (within the meaning of section 96) to graze livestock on that land.