Registration of Farm Partnerships Regulations 2015 (S.I. No. 247 of 2015).

These Regulations made by the Minister for Agriculture, Food and the Marine under the Finance Act 2013 and the Taxes Consolidation Act 1997, requires the Minister shall establish and maintain a register of Registered Farm Partnerships.The Minister shall grant registration to farm partnerships that satisfy the conditions specified by these Regulations. They also place certain limitations on registration of farm partnerships and establish criteria for farm partnerships. . The members of a farm partnership shall apply in writing to the Minister for registration.