Finance Act, 2002

Amendment of section 19 (value of agricultural property) of Principal Act.

116.—(1) Section 19 of the Principal Act is amended in subparagraph (ii) of subsection (5)(a) by substituting “6 years” for “4 years” (inserted by the Finance Act, 2001 ).

(2) Subsection (1) has effect in relation to compulsory acquisitions made on or after the passing of this Act.