Revenue eBrief No. 230/21 – Relief for certain income from leasing of farm land
Revenue eBrief No. 230/21 20 December 2021 Relief for certain income from leasing of farm land Tax and Duty Manual Part 23-01-23 – Relief for certain income from leasing of farm land – has been updated to confirm that “lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4. New examples have been […]
