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Finance Act 2016
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Amendment of section 288 of Principal Act (balancing allowances and balancing charges)

19. (1) Section 288(6A) of the Principal Act is amended in paragraph (a)(i) by substituting “the Minister for Agriculture, Food and the Marine in accordance with Council Regulation (EU) No. 508/2014 of the European Parliament and of the Council of 15 May 20143 ” for “the Minister for Agriculture, Fisheries and Food in accordance with Council Regulation (EC) No. 1198/2006 of 27 July 2006”.

(2) This section shall come into operation on such day as the Minister for Finance, with the consent of the Minister for Agriculture, Food and the Marine, may, by order, appoint.

3OJ No. L149, 20.5.2014, p.1