Chapter 1 – Interpretation and general (ss 654-664A)

Contents

Section 654 – Interpretation (Part 23) [TCA 1997 s 654] Section commentary
Section 654A – Trained farmer qualifications [TCA 1997 s 654A] Section commentary
Section 655 – Farming and market gardening profits to be charged to tax under Schedule D [TCA 1997 s 655] Section commentary
Section 656 – Farming: trading stock of discontinued trade [TCA 1997 s 656] Section commentary
Section 657 – Averaging of farm profits [TCA 1997 s 657] Section commentary
Section 657A – Taxation of certain farm payments [TCA 1997 s 657A] Section commentary
Section 657B – Restructuring and diversification aid for sugar beet growers [TCA 1997 s 657B] Section commentary
Section 658 – Farming: allowances for capital expenditure on construction of buildings and other works [TCA 1997 s 658] Section commentary
Section 658A – Farming: accelerated allowances for capital expenditure on slurry storage [TCA 1997 s 658A] Section commentary
Section 659 – Farming: allowances for capital expenditure on the construction of farm buildings, etc for control of pollution [TCA 1997 s 659] Section commentary
Section 660 – Farming: wear and tear allowances deemed to have been made in certain cases [TCA 1997 s 660] Section commentary
Section 661 – Farming: restriction of relief in respect of certain losses [TCA 1997 s 661] Section commentary
Section 662 – Income tax: restriction of relief for losses in farming or market gardening [TCA 1997 s 662] Section commentary
Section 663 – Corporation tax: restriction of relief for losses in farming or market gardening [TCA 1997 s 663] Section commentary
Section 664 – Relief for certain income from leasing of farm land [TCA 1997 s 664] Section commentary
Section 664A – Relief for increase in carbon tax on farm diesel [TCA 1997 s 664A] Section commentary

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