Finance Act 2011

Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.

25.— (1) Chapter 2 of Part 23 of the Principal Act is amended—

(a) in section 666(4)(a) by substituting “31 December 2012” for “31 December 2010”,

(b) in section 666(4)(b) by substituting “year 2012” for “year 2010”, and

(c) in section 667B(5)(b) by substituting “31 December 2012” for “31 December 2010”.

(2) Subsection (1) comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.