(a) In this section -
'agricultural land' means land used for the purposes of farming but does not include buildings on the land;
'exchange of farm land' means an exchange under which an interest in agricultural land is conveyed or transferred by a farmer to another farmer in exchange for receiving, by way of conveyance or transfer, an interest in agricultural land from that other farmer and includes an exchange where the agricultural land is conveyed or transferred by or to joint owners where all the joint owners (other than the spouse or civil partner of a joint owner) are farmers; and the date of the exchange shall be the date on which the conveyance or transfer is executed;
'farm restructuring certificate' means a certificate issued for the purposes of this section by Teagasc to a farmer in relation to a sale and purchase or an exchange of qualifying land where -
(i) the first sale or purchase of qualifying land occurs in the relevant period and the subsequent sale or purchase
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