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The definition of Agricultural asset in S 89 of CATCA includes “agricultural land”. There is no definition agricultural land in CATCA 2003 that I can find. There is a definition in TCA 1997 at S 604 B , but that is not any help for CAT.
I can find nothing in commentary. Is bog land an agricultural asset (that is agricultural land) or should it be treated as a non agricultural asset for both the farmer test and ag relief?

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Asked on 7 February 2018 9:53 am
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