62. Deputy Willie Penrose asked the Minister for Finance if a farmer incurs losses in excess of three years, the way in which such losses are treated in the income tax code in respect of section 662 of the Taxes Consolidation Act 1997, as amended, in which relief in respect of losses in farming or market gardening are restricted for a three year period in the context of circumstances in which there would be a sustained period of losses in excess of that which is permitted; and if he will make a statement on the matter. [38215/18]

Summary

62. Deputy Willie Penrose asked the Minister for Finance if a farmer incurs losses in excess of three years, the way in which such losses are treated in the income tax code in respect of section 662 of the Taxes Consolidation Act 1997, as amended, in which relief in respect of losses in farming or market gardening are restricted for a three year period in the context of circumstances in which there would be a sustained period of losses in excess of that which is permitted; and if he will make a statement on the matter. [38215/18]

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