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Amendment of section 604B of Principal Act (relief for farm restructuring)
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31. (1) Section 604B of the Principal Act is amended by inserting the following after subsection (3B):
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“(3C) (a) Where the information required, by subsection (3A), to be furnished by an individual to the Revenue Commissioners relates to matters all of which have (or as the case may be, the last of which has) occurred at any time falling within the period commencing on 1 July 2016 and ending on 31 December 2018, then that information shall be so furnished at the same time as the return which is required to be prepared and delivered by the individual in accordance with Chapter 3 of Part 41A for the year 2018 is so prepared and delivered.
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(b) Where the information required, by subsection (3A), to be furnished by an individual to the Revenue Commissioners relates to matters all of which have (or as the case may be, the last of which has) occurred at any time falling within the year 2019 or a subsequent year, then that information shall be so furnished at the same time as the return which is required to be prepared and delivered by the individual in accordance with Chapter 3 of Part 41A for the year concerned is so prepared and delivered.”.
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(2) Subsections (3A) and (3B) and subsection (3C)(a) (inserted by subsection (1)) of section 604B of the Principal Act shall be deemed to have applied in any case where the entitlement to relief under subsection (2) or (3) of that section arose on or after 1 July 2016.
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