Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 660 — Farming: wear and tear allowances deemed to have been made in certain cases.
- Section 661 — Farming: restriction of relief in respect of certain losses.
- Section 662 — Income tax: restriction of relief for losses in farming or market gardening.
- Section 663 — Corporation tax: restriction of relief for losses in farming or market gardening.
- Section 664
— Relief for certain income from leasing of farm land.
- Section 664A — Relief for increase in carbon tax on farm diesel.
- Section 665 — Interpretation (Chapter 2).
- Section 666 — Deduction for increase in stock values.
- Section 667 — Special provisions for qualifying farmers.
- Section 667A — Further provisions for qualifying farmers.
- Section 667B
— New arrangements for qualifying farmers.
- Section 667C
— Special provisions for registered farm partnerships.
- Section 667D
— Succession farm partnerships.
- Section 667E — Authorised officers
- Section 667F — Appeals officer
- Section 667G — Appeals
- Section 668 — Compulsory disposals of livestock.
- Section 669 — Supplementary provisions (Chapter 2).
- Section 669A — Interpretation.
- Section 669B — Annual allowances for capital expenditure on purchase of milk quota.
- Section 669C — Effect of sale of quota.
- Section 669D — Manner of making allowances and charges.
- Section 669E — Application of Chapter 4 of Part 9.
- Section 669F — Commencement (Chapter 3).
- Section 669G — Interpretation (Chapter 4).
- Section 669H — Charging provisions.
- Section 669I — Provisions as to deductions.
- Section 669J — Credit for tax paid.
- Section 669K — Miscellaneous (Chapter 4).
- Section 669L — Definitions
- Section 669M — Exemption for licence holder in respect of certain crew payments
- Section 669N — Balancing charges on relevant vessel
- Section 669O
— Exemption in respect of the catch sum