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Finance Act 2016

Amendment of section 598 of Principal Act (disposals of business or farm on “retirement”)

28. (1) Section 598(3A) of the Principal Act is amended by substituting “the Minister for Agriculture, Food and the Marine in accordance with Regulation (EU) No. 508/2014 of the European Parliament and of the Council of 15 May 201410 ” for “the Minister for Agriculture, Fisheries and Food in accordance with Council Regulation (EC) No. 1198/2006 of 27 July 2006”.

(2) This section shall come into operation on such day as the Minister for Finance, with the consent of the Minister for Agriculture, Food and the Marine, may, by order, appoint.

10OJ No. L149, 20.5.2014, p.1