62 Mr. McHugh asked the Minister for Finance if a provision will be introduced in budget 2006 to give discretion to the Revenue Commissioners to review the conditions for eligibility for capital gains tax, CGT, retirement relief on the transfer of farmland to a son or daughter who is taking up farming as his or her career where the land has had to be leased prior to its transfer due to unavoidable family circumstances (details supplied); and if he will make a statement on the matter. [35042/05]

Summary

62 Mr. McHugh asked the Minister for Finance if a provision will be introduced in budget 2006 to give discretion to the Revenue Commissioners to review the conditions for eligibility for capital gains tax, CGT, retirement relief on the transfer of farmland to a son or daughter who is taking up farming as his or her career where the land has had to be leased prior to its transfer due to unavoidable family circumstances (details supplied); and if he will make a statement on the matter. [35042/05]

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• Tax Code.

  xml · EN · 17 November 2005

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