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The Inland Revenue Department (IRD) has reminded taxpayers to submit their Statement of Estimated Tax Payable (SET) for the ...
The example (Example 8, page 12) in IRD’s Commentary on the Taxation (Budget Measures) Bill (No 2) explicitly states that the cost of draining a wetland for agricultural purposes is tax deductible.
You can find your tax code on your monthly payslip, or on the annual coding notification letter sent out by the Inland Revenue. Failing that, ring the self-assessment helpline on 0845 900 0444.