Part 23-1-23 Relief for certain income from leasing of farm land 1. Introduction Section 664 TCA 1997 provides for a relief to be applied where farm land (paragraph 2) is let – (a) under a “qualifying lease” (paragraph 3), (b) by a “qualifying lessor” (paragraph 4), (c) to a “qualifying lessee” (paragraph 5). The amount of […]

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