Finance (No. 2) Act 2008

Amendment of section 89 (provisions relating to agricultural property) of Principal Act.

89.— (1) Section 89 of the Principal Act is amended, in paragraph (a) of the definition of “ agricultural property ” in subsection (1) and in the definition of “ farmer ” in that subsection, by substituting “in a Member State” for “in the State”.

(2) This section applies to gifts and inheritances taken on or after 20 November 2008.