Revenue Note for Guidance

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Revenue Note for Guidance

53 Cattle and milk dealers

Cattle and milk dealers who use farm land (that is, land in the State wholly or mainly used for farming other than land used for market gardening) where such land is insufficient for the upkeep of any cattle brought onto the land are treated as carrying on a trade. The profits of such cattle and milk dealers are to be charged to tax under Case I of Schedule D.

Relevant Date: Finance Act 2019