(1) The Stamp Duties Consolidation Act 1999 is amended -

(a) in section 81AA -

(i) in subsection (1), by the substitution of the following definition for the definition of "EU Regulation":

"'EU Regulation' means Commission Regulation (EU) 2022/2472 of 14 December 2022 [OJ No. L327, 21.12.2022, p. 1] declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union as that Regulation may be revised from time to time;",

(ii) in subsection (11)(c)(i), by the substitution of "3 years" for "4 years", and

(iii) in subsection (16), by the substitution of "31 December 2025" for "30 June 2023",

and

(b) in section 81C -

(i) in subsection (1)(a), in the definition of "relevant period", by the substitution of "31 December 2025" for "30 June 2023", and