106 Mr. McHugh asked the Minister for Finance if he will exempt farmers from capital gains tax on the disposal of lands in cases in which the proceeds of the disposal are utilised to consolidate holdings to reduce fragmentation and are applied in the acquisition of other farm land to achieve this within a specified period, such that the lands being disposed of and the replacement land be deemed to be the one and the same land for the purpose of subsequent disposals. [24761/04]

Summary

106 Mr. McHugh asked the Minister for Finance if he will exempt farmers from capital gains tax on the disposal of lands in cases in which the proceeds of the disposal are utilised to consolidate holdings to reduce fragmentation and are applied in the acquisition of other farm land to achieve this within a specified period, such that the lands being disposed of and the replacement land be deemed to be the one and the same land for the purpose of subsequent disposals. [24761/04]

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Timeline

1. 13 October 2004

   Tax Code.

   106 Mr. McHugh asked the Minister for Finance if he will exempt farmers from capital gains tax on the disposal of lands in cases in which the proceeds of the disposal are utilised to consolidate holdings to reduce fragmentation and are applied in the acquisition of other farm land to achieve this within a specified period, such that the lands being disposed of and the replacement land be deemed to be the one and the same land for the purpose of subsequent disposals. [24761/04]

   Source: written

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• Tax Code.

  xml · EN · 13 October 2004

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• McHugh, Paddy. · Asking member
• Minister for Finance · Minister for Finance · Addressed to

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