(1) Section 667 of the Principal Act is amended in paragraph (b) of subsection (2) by the substitution of the following for subparagraph (ii):
"(ii) on or after 6 April 1995 and before 31 December 2002, for the year of assessment in which the individual becomes a qualifying farmer and for each of the 3 immediately succeeding years of assessment.".
(2) This section shall come into operation on such day as the Minister for Finance may by order appoint.