Finance Act, 1999
Amendment of section 667 (special provisions for qualifying farmers) of Principal Act. |
55.—Section 667 of the Principal Act is hereby amended in paragraph (b) of subsection (2) by the substitution for subparagraph (ii) (inserted by the Finance Act, 1998 ) of the following subparagraph: | |
“(ii) on or after the 6th day of April, 1995, and before the 6th day of April, 2001, for the year of assessment in which the individual becomes a qualifying farmer and for each of the 3 immediately succeeding years of assessment.”. |