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Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)

28. Section 285D of the Principal Act is amended, in subsection (18)—

(a) in paragraph (b), by the substitution of “, Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 20192 and Commission Delegated Regulation (EU) 2023/137 of 10 October 20223 ” for “and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 20194 ”, and

(b) in paragraph (c), by the substitution of “Commission Delegated Regulation (EU) 2019/1755 of 8 August 20195 and Commission Delegated Regulation (EU) 2023/674 of 26 December 20226 ” for “and Commission Delegated Regulation (EU) 2019/1755 of 8 August 20197 ”.

2 OJ No. L198, 25.7.2019, p.241

3 OJ No. L19, 20.1.2023, p.5

4 OJ No. L198, 25.7.2019, p.241

5 OJ No. L270, 24.10.2019, p.1

6 OJ No. L87, 24.3.2023, p.1

7 OJ No. L270, 24.10.2019, p.1