Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Acquisitions Tax Consolidation Act 2003 section 89A
Section 89A provides a modified form of agricultural property relief for capital acquisitions tax purposes, effective from 1 January 2025 subject to a commencement order, replacing the previous "active farmer" requirement with a requirement that the agricultural property be used for the purposes of farming.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.