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Amendment of Part 23 of Principal Act (farming and market gardening)
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32. The Principal Act is amended—
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(a) in section 664—
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(i) in subsection (1)(a), by—
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(I) the deletion of the definition of “EU Basic Payment Scheme”, and
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(II) the insertion of the following definition:
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“ ‘EU Basic Income Support for Sustainability’ means the scheme administered by the Minister for Agriculture, Food and the Marine under Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 20213
;”,
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and
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(ii) in subsection (7), by the substitution of “EU Basic Income Support for Sustainability” for “EU Basic Payment Scheme”,
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(b) in section 667B—
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(i) in subsection (5A)(b)(i), by the substitution of “€100,000” for “€70,000”, and
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(ii) in subsection (5B), by the substitution of “€100,000” for “€70,000”,
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(c) in section 667C—
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(i) in subsection (1), by the insertion of the following definition:
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“ ‘Commission Regulation (EU) No. 1408/2013’ means Commission Regulation (EU) No. 1408/2013 of 18 December 20134
as amended by Commission Regulation (EU) 2019/316 of 21 February 20195
and Commission Regulation (EU) 2022/2046 of 25 October 20226
;”,
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and
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(ii) in subsection (3A)—
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(I) in paragraph (b), by the substitution of “Subject to paragraphs (c) and (d),” for “Subject to paragraph (c),”, and
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(II) by the insertion of the following paragraphs after paragraph (c):
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“(d) In the case of a qualifying period commencing on or after 1 January 2024, a specified person shall be entitled to relief in respect of relevant deductions of an amount not exceeding €20,000 in the aggregate in that qualifying period.
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(e) Where a specified person constitutes a single undertaking within the meaning of Commission Regulation (EU) No. 1408/2013, relief under this subsection shall be available only insofar as it does not exceed the ceiling of aid laid down in that Commission Regulation.”,
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and
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(d) in section 667D(8)(b), by the substitution of “€100,000” for “€70,000”.
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3 OJ No. L435, 6.12.2021, p.1
4 OJ No. L352, 24.12.2013, p.9
5 OJ No. L51 I, 22.2.2019, p.1
6 OJ No. L275, 25.10.2022, p.55 |
