Part 23 of the Principal Act is amended -
(a) in section 657 -
(i) in subsection (1), by deleting the definitions of "an individual to whom subsection (1) applies", "company" and "director",
(ii) by deleting subsections (2) and (3),
(iii) in subsection (4)(a), by deleting "other than an individual to whom subsection (1) applies,", and
(iv) in subsection (6), by substituting the following paragraph for paragraph (b):
"(b) This subsection shall not apply for any year of assessment in which the individual is not chargeable to tax on profits or gains from farming.",
(b) in section 666(4) -
(i) in paragraph (a), by substituting "31 December 2021" for "31 December 2018", and
(ii) in paragraph (b), by substituting "year 2021" for "year 2018",
(c) in section 667B -
(i) in subsection (5)(b), by substituting "31 December 2021" for "31 December 2018",
(ii) in subsection (5A)(b), by substituting "Subject to subsection (5B), where" for "Where",
(iii) by inserting the following subsection after sub
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