(1) In this section -
'relevant individual' means an individual who is in receipt of -
(a) a relevant payment or relevant payments, and
(b) a payment under the EU Single Payment Scheme operated by the Department of Agriculture and Food under Council Regulation No. 1782/2003 of 29 September 2003 [OJ No. L270 of 21.10.2003, p. 1],
in respect of both of which the individual would be, apart from this section, chargeable to income tax on the profits or gains from farming for the same year of assessment, but does not include an individual who in that year of assessment is chargeable to income tax in respect of profits or gains from farming in accordance with subsection (5) of section 657;
'relevant payment' means a payment made at any time in the calendar year 2005 to an individual under any of the EU schemes specified in the Table to this section.
(2) A relevant individual may elect to have the aggregate of all relevant payments made to the individual treated in accordance with subsections
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