19. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings etc., for control of pollution) of Principal Act.

Section 659 of the Principal Act is amended in subsection (3B)(a) by substituting the following for the definition of "residual amount":

"'residual amount', in relation to capital expenditure incurred in a chargeable period, means an amount equal to 50 per cent of that expenditure or -

(i) €31,750, where incurred in a chargeable period ending before 1 January 2006, and

(ii) €50,000, in any other case,

whichever is the lesser;".