Taxes Consolidation Act 1997 section 654

Interpretation (Part 23)

Section 654 provides definitions in relation to farming.

• Farming means occupying farm land in the State, wholly or mainly for husbandry, but does not include market gardening.
• Market garden land is land in the State occupied as a nursery or garden for the sale of its produce, excluding land used for growing hops.
• Occupation of land means having the use of the land or having a right to graze livestock on it by virtue of an easement.
• These definitions apply throughout Part 23, except in section 664.