Finance Act, 1998
|
Amendment of section 667 (special provisions for qualifying farmers) of Principal Act. |
39.— Section 667 of the Principal Act is hereby amended in paragraph (b) of subsection (2)— | |
(a) in subparagraph (i), by the substitution of “years of assessment, or” for “years of assessment,”, and | ||
(b) by the substitution of the following for subparagraphs (ii) and (iii): | ||
“(ii) on or after the 6th day of April, 1995, and before the 6th day of April, 1999, for the year of assessment in which the individual becomes a qualifying farmer and for each of the 3 immediately succeeding years of assessment.”. |