Finance Act 2022

Amendment of section 604B of Principal Act (relief for farm restructuring)

97. (1) Section 604B of the Principal Act is amended, in subsection (1)(a), in the definition of “relevant period”, by the substitution of “30 June 2023” for “31 December 2022”.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may appoint by order.