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 667C
Special provisions for registered farm partnerships
Section 667C provides stock relief generally at the rate of 50% for farmers who are partners in registered farm partnerships and at the rate of 100% for young trained farmers who are partners in such partnerships.
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.