| Links from Section 667 | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) (i) first becomes chargeable to income tax under Case I of Schedule D in respect of profits or gains from the trade of farming for the year 1993-94 or any subsequent year of assessment, |
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|
Taxes Consolidation Act, 1997 |
(a) section 666(1) shall apply as if “100 per cent” were substituted for “25 per cent”; |
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Taxes Consolidation Act, 1997 |
(1) |
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| Links to Section 667 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) is the holder of a qualification set out in the Table to section 667 or a qualification certified by Teagasc as corresponding to such a qualification so set out, in respect of which— |
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|
Taxes Consolidation Act, 1997 |
(i) satisfactory attendance at a course of training in farm management, the aggregate duration of which exceeded 80 hours, is required in order for the conditions of paragraph (b)(iii) of the definition of “qualifying farmer” in section 667(1) to be satisfied, shall be deemed to be the holder of a qualification corresponding to that set out in paragraph 3(b) of the Table, or |
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Taxes Consolidation Act, 1997 |
(ii) satisfactory attendance at a course of training is not required in order for the conditions of paragraph (b)(iii) of the definition of “qualifying farmer” in section 667(1) to be satisfied, shall be deemed to be the holder of a qualification corresponding to that set out in paragraph 2(a) of the Table, |
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Taxes Consolidation Act, 1997 |
(b) satisfies the requirements set out in paragraph (b)(iii)(II)(A) of the definition of “qualifying farmer” in section 667(1), shall be deemed to satisfy the requirements set out in subsection (3)(a), and |
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