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Part 23 Farming and Market Gardening (ss. 654-669O)

Comparing proposed amendment...
Chapter 1 Interpretation and general (ss. 654-664A)
In force
654. Interpretation (Part 23).
In force
654A. Trained farmer qualifications
In force
655. Farming and market gardening profits to be charged to tax under Schedule D.
In force
656. Farming: trading stock of discontinued trade.
In force
657. Averaging of farm profits.
In force
657A. Taxation of certain farm payments.
In force
657B. Restructuring and diversification aid for sugar beet growers.
In force
658. Farming: allowances for capital expenditure on construction of buildings and other works.
In force
658A. Farming: accelerated allowances for capital expenditure on slurry storage.
In force
659. Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.
In force
660. Farming: wear and tear allowances deemed to have been made in certain cases.
In force
661. Farming: restriction of relief in respect of certain losses.
In force
662. Income tax: restriction of relief, for losses in farming or market gardening.
In force
663. Corporation tax: restriction of relief for losses in farming or market gardening.
In force
664. Relief for certain income from leasing of farm land.
In force
664A. Relief for increase in carbon tax on farm diesel.
Chapter 2 Farming: relief for increase in stock values (ss. 665-669)
In force
665. Interpretation (Chapter 2).
In force
666. Deduction for increase in stock values.
In force
667. Special provisions for qualifying farmers.
In force
667A. Further provisions for qualifying farmers.
In force
667B. New arrangements for qualifying farmers.
In force
667C. Special provisions for registered farm partnerships.
In force
667D. Succession farm partnerships
In force
667E. Authorised officers
In force
667F. Appeals officer
In force
667G. Appeals
In force
668. Compulsory disposals of livestock.
In force
669. Supplementary provisions (Chapter 2).
Chapter 3 Milk Quotas (ss. 669A-669F)
In force
669A. Interpretation.
In force
669B. Annual allowances for capital expenditure on purchase of milk quota.
In force
669C. Effect of sale of quota.
In force
669D. Manner of making allowances and charges.
In force
669E. Application of Chapter 4 of Part 9.
In force
669F. Commencement (Chapter 3).
Chapter 4 Taxation of stallion profits and gains (ss. 669G-669K)
In force
669G. Interpretation (Chapter 4).
In force
669H. Charging provisions.
In force
669I. Provisions as to deductions.
In force
669J. Credit for tax paid.
In force
669K. Miscellaneous (Chapter 4).
Chapter 5 Tax treatment of certain payments to holders of sea-fishing boat licences (ss. 669L-669O)
In force
669L. Definitions
In force
669M. Exemption for licence holder in respect of certain crew payments
In force
669N. Balancing charges on relevant vessel
In force
669O. Exemption in respect of the catch sum