(1) This section shall apply to any person -
(a) carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655,
(b) for whom, in respect of capital expenditure to which paragraph (c) refers and in respect of farm land occupied by him or her, a farm nutrient management plan has been drawn up by an agency or planner approved to draw up such plans by the Department of Agriculture and Food, and drawn up in accordance with -
(i) the guidelines in relation to such plans entitled "Farm Nutrient Management Plan" issued by the Department of Agriculture, Food and Forestry on the 21st day of March, 1997, or
(ii) a plan drawn up under the scheme known as the Rural Environment Protection Scheme (REPS) or the scheme known as the Erne Catchment Nutrient Management Scheme, both being schemes administered by the Department of Agriculture and Food,
and
(c) who incurs capital expenditure on or after the 6th day of April, 1997, and before 1 January 2011 on the con
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