Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
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Chapter 7 Capital Acquisitions Tax | ||
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Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003 | ||
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74. Section 89 (1) of the Capital Acquisitions Tax Consolidation Act 2003 is amended— | ||
(a) in paragraph (a) of the definition of “agricultural property”, by the insertion of “or in the United Kingdom” after “Member State”, and | ||
(b) in the definition of “farmer”, by the insertion of “or in the United Kingdom” after “Member State”. |