Finance Act 2019

Chapter 6

Capital Gains Tax

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

35. (1) Section 604B(1)(a) of the Principal Act is amended in the definition of “relevant period” by substituting “31 December 2022” for “31 December 2019”.

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