Links from Section 667C | ||
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Act | Linked to | Context |
Animal Health and Welfare Act 2013 |
(c)A farm partnership shall stand suspended from the register where an order has been made under section 9 of the Animal Health and Welfare Act 2013, which relates to an area where any part of the farm land of the partnership is situated, but each partner in a partnership that is so suspended shall continue to be treated as a partner in a registered farm partnership for the purposes of subsection (2). |
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section 9 |
(c)A farm partnership shall stand suspended from the register where an order has been made under section 9 of the Animal Health and Welfare Act 2013, which relates to an area where any part of the farm land of the partnership is situated, but each partner in a partnership that is so suspended shall continue to be treated as a partner in a registered farm partnership for the purposes of subsection (2). |
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Taxes Consolidation Act, 1997 |
(A) is the holder of a trained farmer qualification (within the meaning given by section 654A), and |
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Taxes Consolidation Act, 1997 |
(2) |
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Taxes Consolidation Act, 1997 |
“relevant deduction” means a deduction under section 666(1), in accordance with subsection (2)(a) of this section; |
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Taxes Consolidation Act, 1997 |
“specified person” means a person referred to in subsection (2), other than a person entitled to a deduction under subsection (1) of section 666 equal to 100 per cent of the excess referred to in the said subsection (1). |
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Taxes Consolidation Act, 1997 |
“qualifying farmer” has the meaning assigned to it by section 667B; |
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Taxes Consolidation Act, 1997 |
(3) Where a person referred to in subsection (2) is a qualifying farmer, section 667B shall apply for the purposes of this section as if in subsection (5)(a) of that section ‘50 per cent’ were substituted for ‘25 per cent’. |
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Taxes Consolidation Act, 1997 |
“register of succession farm partnerships” shall be construed in accordance with section 667D(1); |
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Taxes Consolidation Act, 1997 |
“primary participant” means the precedent partner, within the meaning of section 1007; |
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Taxes Consolidation Act, 1997 |
“several trade” has the meaning given to it by section 1008. |
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Links to Section 667C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“farm partnership” means a milk production partnership or a registered farm partnership (within the meaning of section 667C); |
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Taxes Consolidation Act, 1997 |
(a)sections 667B and 667C, |
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Taxes Consolidation Act, 1997 |
(10A) Where the commencement of a partnership to which
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Taxes Consolidation Act, 1997 |
(a)to refuse to enter, under section 667C(1D)(a), the farm partnership on the register, |
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Taxes Consolidation Act, 1997 |
(c)to remove, under section 667C(1B)(a), the farm partnership from the register, |
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Taxes Consolidation Act, 1997 |
(d)not to amend an entry on the register under section 667C(1B)(b), |
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Taxes Consolidation Act, 1997 |
(f)to remove, under section 667C(1D)(b), the farm partnership from the register, or |
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Taxes Consolidation Act, 1997 |
(l) where it relates to a failure, by a registered farm partnership, within the meaning of section 667C, to continue to meet conditions set out in section 667C(1A) or 667D(2), as the case may be, and the information is disclosed
only to the Minister for Agriculture, Food and the
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Taxes Consolidation Act, 1997 |
(ii)section 667C, |