Finance Act, 1997
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Amendment of section 135 (special provision for qualifying farmers) of Finance Act, 1996 . |
19.— Section 135 of the Finance Act, 1996 , is hereby amended in paragraph (b) of subsection (1)— | |
(a) by the substitution in subparagraph (ii) of “three immediately succeeding years of assessment, or” for “three immediately succeeding years of assessment.”, and | ||
(b) by the insertion of the following subparagraph after subparagraph (ii): | ||
“(iii) on or after the 6th day of April, 1997, and before the 6th day of April, 1999, for the year of assessment in which the person becomes a qualifying farmer and for the immediately succeeding year of assessment.”. |