Link Report

This report lists all the outbound links from Section 667B under the heading Links from Section 667B.

Sections and schedules within TaxSource Total linking to Section 667B are listed under Links to Section 667B (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 667B
Act Linked to Context

unresolved

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of €€70,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time.”,

Stamp Duty Consolidation Act, 1999

SDCA99.html

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of €€70,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time.”,

Stamp Duty Consolidation Act, 1999

sec0081AA.html

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of €€70,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time.”,

Stamp Duty Consolidation Act, 1999

sec0667D.html

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of €€70,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time.”,

Taxes Consolidation Act, 1997

sec0666.html

(a) section 666(1) will apply as if “100 per cent” were substituted for “25 per cent”, and

Taxes Consolidation Act, 1997

sec0666.html

(b) Where Subject to subsection (5B), where a qualifying period commences in the year of assessment 2012 or any subsequent year of assessment, the qualifying farmer shall be entitled to relief in respect of deductions under section 666(1), by virtue of subsection (5), of an amount not exceeding—

Taxes Consolidation Act, 1997

sec0667A.html

(6) An individual who, at any time before 31 March 2008, satisfies the conditions referred to in paragraph (b)(iii) of the definition of “qualifying farmer” in section 667A (1) will be deemed to satisfy the conditions referred to in paragraph (b)(iii) of the definition of “qualifying farmer” in subsection (1) in paragraph (a)(ii)(III) of the definition of “qualifying farmer” in subsection (1) .

Links to Section 667B (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0667C.html

“qualifying farmer” has the meaning assigned to it by section 667B;

Taxes Consolidation Act, 1997

sec0667C.html

(3) Where a person referred to in subsection (2) is a qualifying farmer, section 667B shall apply for the purposes of this section as if in subsection (5)(a) of that section ‘50 per cent’ were substituted for ‘25 per cent’.