Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019
66.
Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003
66. Section 89(1) of the Capital Acquisitions Tax Consolidation Act 2003 is amended—
(a) in paragraph (a) of the definition of “agricultural property”, by the insertion of “or in the United Kingdom” after “Member State”, and
(b) in the definition of “farmer”, by the insertion of “or in the United Kingdom” after “Member State”.