Chapter 1 Interpretation and general (ss. 654-664A)

Comparing proposed amendment...


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.

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