(1) The Principal Act is amended -
(a) in section 81AA -
(i) in subsection (1), by inserting the following definition:
"'EU Regulation' means Commission Regulation (EU) No. 702/2014 of 25 June 2014 [OJ No. L193, 1.7.2014, p. 1] declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union as that Regulation may be revised from time to time;",
(ii) by inserting the following after subsection (7):
"(7A) The aggregate amount of relief granted to a person under this section and section 667B and section 667D of the Taxes Consolidation Act 1997 shall not exceed the limit of €70,000 as provided for by Article 18 of the EU Regulation.",
(iii) in subsection (8), by substituting the following paragraph for paragraph (c):
"(c) the young trained farmer comes within the meaning of microenterprise or small enterprise in Article 2 of
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