Finance Act 2020

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Amendment of section 81C of Principal Act (further farm consolidation relief)

49. (1) Section 81C of the Principal Act is amended—

(a) in subsection (1)(a), in the definition of “relevant period”, by substituting “31 December 2022” for “31 December 2020”, and

(b) in subsection (12), by substituting “31 December 2022” for “31 December 2020”.

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