Finance Act, 2001

Amendment of section 19 (value of agricultural property) of Principal Act.

217.—(1) Section 19 of the Principal Act is amended by the substitution in subparagraph (ii) of subsection (5)(a) of “or within 4 years of the compulsory acquisition” for “or compulsory acquisition”.

(2) Subsection (1) shall have effect in relation to compulsory acquisitions made on or after 6 December 2000.