Section 99.

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 128C(2) by substituting "and for this purpose 'employment' includes a former or prospective employment, and 'office' includes a former or prospective office." for "and for this purpose 'employment' includes a former or prospective employment.",

(b) in section 598(1)(a) in the definition of "the Scheme" -

(i) in paragraph (i) by deleting "or" and in paragraph (ii) by inserting "or" at the end of that paragraph, and

(ii) by inserting the following after paragraph (ii):

"(iii) the Scheme of Early Retirement From Farming introduced by the Minister for Agriculture and Food for the purpose of implementing Council Regulation (EC) No. 1698/2005 of 20 September 2005 [OJ No. L277 of 21 October 2005, p.1];",

(c) in section 1078B(6) by inserting "or subsection (3) of section 908C" after "of section 905", and

(d) in Schedule 24A -