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Amendment of section 81AA (transfers to young trained farmers) of and Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act
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69. (1) The Principal Act is amended—
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(a) in section 81AA(6)(b) by substituting “Qualifications and Quality Assurance Authority of Ireland” for “National Qualifications Authority of Ireland”, and
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(b) in Schedule 2B—
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(i) in paragraph 1 by substituting “Qualifications and Quality Assurance Authority of Ireland” for “Further Education and Training Awards Council”,
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(ii) in paragraph 2 by substituting “Qualifications and Quality Assurance Authority of Ireland” for “Higher Education and Training Awards Council”,
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(iii) in paragraph 2 by substituting “Studies;” for “Studies.” in subparagraph (o) and by inserting the following after that subparagraph:
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“(p) Higher Certificate in Science Applied Agriculture.”,
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and
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(iv) in paragraph 3 by inserting the following after subparagraph (b):
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“(ba) Bachelor of Agricultural Science - Animal Science Equine awarded by University College Dublin;
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(bb) Bachelor of Agricultural Science - Dairy Business awarded by University College Dublin;”.
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(2) (a) Subsection (1)(a) has effect in respect of certifications made by Teagasc on or after 6 November 2012.
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(b) Subparagraphs (i) and (ii) of subsection (1)(b) have effect in respect of qualifications awarded on or after 6 November 2012.
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