167 Mr. Penrose asked the Minister for Finance the taxation position of a person, who wishes to sell land to their local parish, to enable a school to be constructed thereon, in the context that they would have obtained agricultural relief in respect of the said lands when they succeed to same; if there are taxation provisions which would be beneficial to them in respect of them disposing of an area of land to service such a school; and if he will make a statement on the matter. [30427/06]

Summary

167 Mr. Penrose asked the Minister for Finance the taxation position of a person, who wishes to sell land to their local parish, to enable a school to be constructed thereon, in the context that they would have obtained agricultural relief in respect of the said lands when they succeed to same; if there are taxation provisions which would be beneficial to them in respect of them disposing of an area of land to service such a school; and if he will make a statement on the matter. [30427/06]

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• Tax Code.

  xml · EN · 28 September 2006

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