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Amendment of section 81C of Principal Act (further farm consolidation relief)
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86. (1) Section 81C of the Principal Act is amended—
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(a) in subsection (1)—
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(i) in paragraph (a)—
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(I) in the definition of “conditions of consolidation”, by the substitution of “guidelines made and published pursuant to paragraph (b)(i)” for “guidelines”,
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(II) in the definition of “consolidation certificate”, by the substitution of “guidelines made and published pursuant to paragraph (b)(i)” for “guidelines”,
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(III) by the deletion of the definition of “guidelines”,
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(IV) in the definition of “relevant land”, by the substitution of “agricultural land, including woodland, situated in the State” for “agricultural land, including lands suitable for occupation as woodlands on a commercial basis, in the State”,
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(V) in the definition of “relevant period”, by the substitution of “31 December 2029” for “31 December 2025”, and
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(VI) by the insertion of the following definition:
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“ ‘conservation’ has the same meaning as it has in the European Communities (Birds and Natural Habitats) Regulations 2011 (S.I. No. 477/2011);”,
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and
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(ii) in paragraph (b), by the substitution of “Minister for Agriculture, Food and the Marine” for “Minister for Agriculture and Food”,
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(b) in subsection (6), by the substitution of the following paragraph for paragraph (b):
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“(b) use the qualifying land—
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(i) for farming, or
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(ii) in the case of qualifying land consisting of woodland (other than woodland occupied on a commercial basis), for conservation purposes in accordance with guidelines made and published by the Minister for Agriculture, Food and the Marine,”,
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and
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(c) in subsection (12), by the substitution of “31 December 2029” for “31 December 2025”.
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(2) Subsection (1) shall come into operation on such day or days as the Minister for Finance may, by order, appoint.
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