TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Stock Relief - Commencement Order

The Minister for Finance has extended the Stock Relief scheme for young trained farmers as provided for in FA05.

The Finance Act 2005 (Commencement of Section 32) Order 2006 appoints 27 July 2006 as the date for the coming into operation of section 32 of the Finance Act 2005. That section provides for an extension from 1 January 2005 until 31 December 2006 of the 100 per cent scheme of stock relief for certain young trained farmers.

The text of the Statutory Instrument is reproduced at 2.01 below.