Revenue E-Brief

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Revenue E-Brief Issue 84/18, 09 May 2018

Relief for certain income from leasing of farm land

Section 664 of the Taxes Consolidation Act 1997 (TCA) provides for a relief for certain income from the leasing of farm land.

Tax and Duty Manual Part 23-01-23 has been updated to take account of the anti-avoidance measure included in section 664(8) of the TCA.

09 May 2018