Links from Section 667C | ||
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Act | Linked to | Context |
Animal Health and Welfare Act 2013 |
(c)A farm partnership shall stand suspended from the register where an order has been made under section 9 of the Animal Health and Welfare Act 2013, which relates to an area where any part of the farm land of the partnership is situated, but each partner in a partnership that is so suspended shall continue to be treated as a partner in a registered farm partnership for the purposes of subsection (2). |
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section 9 |
(c)A farm partnership shall stand suspended from the register where an order has been made under section 9 of the Animal Health and Welfare Act 2013, which relates to an area where any part of the farm land of the partnership is situated, but each partner in a partnership that is so suspended shall continue to be treated as a partner in a registered farm partnership for the purposes of subsection (2). |
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Taxes Consolidation Act, 1997 |
(2) |
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Taxes Consolidation Act, 1997 |
“relevant deduction” means a deduction under section 666(1), in accordance with subsection (2)(a) of this section; |
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Taxes Consolidation Act, 1997 |
“specified person” means a person referred to in subsection (2), other than a person entitled to a deduction under subsection (1) of section 666 equal to 100 per cent of the excess referred to in the said subsection (1). |
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Taxes Consolidation Act, 1997 |
“qualifying farmer” has the meaning assigned to it by section 667B; |
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Taxes Consolidation Act, 1997 |
(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’. |
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Taxes Consolidation Act, 1997 |
“primary participant” means the precedent partner, within the meaning of section 1007; |
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Taxes Consolidation Act, 1997 |
“several trade” has the meaning given to it by section 1008. |
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Links to Section 667C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“farm partnership” means a milk production partnership or a registered farm partnership (within the meaning of section 667C); |
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Taxes Consolidation Act, 1997 |
(10A) Where the commencement of a partnership to which
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Taxes Consolidation Act, 1997 |
(ii)section 667C, |