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.”.