(1) In this section, but subject to section 667A, "qualifying farmer" means an individual who -
(a) in the year 1993-94 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 [O.J. No. L93 of 30.3.1985, p.6.] or that Regulation as may be revised from time to time, or
(i) first becomes chargeable to income tax under Case I of Schedule D in respect of profits or gains from the trade of farming for the year 1993-94 or any subsequent year of assessment,
(ii) has not attained the age of 35 years at the commencement of the year of assessment referred to in subparagraph (i), and
(iii) at any time in the year of assessment so referred to -
(I) is the holder of a qualification set out in the Table to this section (in this subparagraph referred to as "the Table") and, in the case of a qualification set out in subparag
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