13. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.

(1) Chapter 2 of Part 23 of the Principal Act is amended -

(a) in subsection 667(1) -

(i) by substituting "In this section, but subject to section 667A," for "In this section,",

(ii) in paragraph (b) (iii) of the definition of "qualifying farmer" -

(I) by inserting "or" after "so set out," in clause (I),

(II) by substituting "180 hours." for "180 hours," in clause (II) and by deleting "or" where it last occurs in that clause, and

(III) by deleting clause (III),

and

(b) by inserting the following after section 667:

"Further provisions for qualifying farmers.

667A.

(1) In this section 'qualifying farmer' means an individual who -

(a) in the year 2004 or any subsequent year of assessment first qualifies for grant aid under the Scheme of Installation Aid for Young Farmers operated by the Department of Agriculture and Food under Council Regulation (EEC) No. 797/85 of 12 March 1985 [OJ No. L93, 30.3.1985, p.6] or that Regulation as may be revised from time to time, or

(b)

(i) first becomes c

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