(1) The Principal Act is amended -

(a) by the insertion of the following section after section 654:

"654A. Trained farmer qualifications

(1) In this section -

'relevant provisions' means -

(a) sections 667B and 667C,

(b) section 89 of the Capital Acquisitions Tax Consolidation Act 2003, and

(c) sections 81AA and 81D of, and Schedule 1 to, the Stamp Duties Consolidation Act 1999;

'specified list' has the meaning given to it by subsection (3);

'Table' has the meaning given to it by subsection (2);

'Teagasc' means Teagasc – the Agriculture and Food Development Authority;

'trained farmer qualification' has the meaning given to it by subsection (2).

(2) For the purposes of the relevant provisions, a reference in those provisions to a 'trained farmer qualification' means -

(a) a qualification set out in the Table to this section (in this section referred to as the 'Table'), or

(b) any other qualification that Teagasc certifies -

(i) as corresponding to a qualification set out in the Table, and