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Amendment of section 658A of Principal Act (farming: accelerated allowances for capital expenditure on slurry storage)

29. Section 658A of the Principal Act is amended—

(a) in subsection (1), in the definition of “relevant period”, by the substitution of “31 December 2029” for “31 December 2025”, and

(b) in subsection (7)—

(i) in paragraph (b), by the substitution of “, Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 20198 and Commission Delegated Regulation (EU) 2023/137 of 10 October 20229 ” for “and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 201910 ”, and

(ii) in paragraph (c), by the substitution of “, Commission Delegated Regulation (EU) 2019/1755 of 8 August 201911 and Commission Delegated Regulation (EU) 2023/674 of 26 December 202212 ” for “and Commission Delegated Regulation (EU) 2019/1755 of 8 August 201913 ”.

8 OJ No. L198, 25.7.2019, p.241

9 OJ No. L19, 20.1.2023, p.5

10 OJ No. L198, 25.7.2019, p.241

11 OJ No. L270, 24.10.2019, p.1

12 OJ No. L87, 24.3.2023, p.1

13 OJ No. L270, 24.10.2019, p.1