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 667D
Succession farm partnerships
Section 667D provides a succession tax credit of €5,000 per annum in respect of succession farm partnerships, to encourage farmers to form partnerships with young trained farmers and to transfer ownership of the farm to those successors within a specified period.
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.