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Part 19-06-03 - Disposals of business or farm - on retirement
Fisheries and Food in accordance with Council Regulation (EC) No. 1198/2006 of 27 July 2006. Section 34 Finance Act 2017 provides that, as regards disposals made on or after 1 January 2018, the entitlement to relief will not be affected by the fact that solar panels are installed on land which is suitable for farming, where the area of the land
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