Amendment of section 19 (value of agricultural property) of Principal Act.
114.—Subsection (1) of section 19 of the Principal Act shall—
(a) as respects a gift or inheritance taken on or after the 30th day of January, 1991, have effect as if “55 per cent.” were substituted for “50 per cent.” in the definition of “agricultural value”, and
(b) as respects a gift or inheritance taken on or after the passing of this Act, have effect as if “80 per cent.” were substituted for “75 per cent.” in the definition of “farmer”.
