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
Taxes Consolidation Act 1997 section 232
Profits from occupation of certain woodlands
Section 232 exempts profits and gains from the commercial occupation of woodlands in the State from income tax and corporation tax, while requiring that such income, gains and losses are still reported in annual tax returns.
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.