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Extension of farming reliefs
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73. (1) The Principal Act is amended—
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(a) in section 81AA—
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(i) in subsection (7A), by the deletion of “as provided for by Article 18 of the EU Regulation”, and
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(ii) in subsection (16), by the substitution of “30 June 2023” for “31 December 2022”,
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and
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(b) in section 81C—
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(i) in subsection (1), in the definition of “relevant period”, by the substitution of “30 June 2023” for “31 December 2022”, and
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(ii) in subsection (12), by the substitution of “30 June 2023” for “31 December 2022”.
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(2) Subsection (1) shall come into operation on such day or days as the Minister for Finance may appoint by order.
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